1. TO WHOM DOES THE OFFICE OF INTERNAL AUDIT AND ADVISORY SERVICES REPORT?
The Chief Audit Officer reports to the University President and the Vice Chancellor for Internal Audit, Ethics, and Compliance/USG Chief Audit Officer.
2. AS A UNIT HEAD, HOW MAY I REQUEST THE SERVICES OF INTERNAL AUDIT?
Management may contact the Chief Audit Officer to request services for an audit, special review, or advisory services. The request will be reviewed to determine how to meet the needs and coordinate review activities based on current audit plan commitments.
3. HOW LONG DO AUDITS TAKE?
An audit's length depends on the engagement's depth and scope. Typical full-scope audits take approximately two months.
4. HOW OFTEN ARE DEPARTMENTS REVIEWED?
The frequency of a review is determined by the risk assessment results and the priority ranking for each auditable unit, taking into account the available audit resources.
5. WHY ARE DEPARTMENTS ALWAYS UNDER AUDIT?
The scope of an audit often goes beyond departmental or divisional boundaries. Therefore, Internal Audit may need information from one department related to another department's audit, address outstanding issues from a previous audit, or for a special review requested by management.
6. WHAT CAN I DO TO FACILITATE THE AUDIT PROCESS?
Acknowledge that the purpose of Internal Audit is to help save time and money while ensuring that effective business practices comply with GCSU, USG, and state policies and procedures. Participate in the planning process and discussions to understand the project's objectives. Provide insights on areas of weakness, concerns, and the effectiveness and feasibility of the proposed recommendations.
7. WHY ARE ACTIONS RECOMMENDED THAT ARE NOT IN CAMPUS POLICIES OR PROCEDURES RECOMMENDED?
Suggestions aim to mitigate identified risks as a best practice, even if university policy does not address the situation.