Summary of Policies Governing Internal Audit:

Links to University Policies

Weber State Policy and Procedures Manual (PPM)

Links to Statutes and Policies Governing Internal Audit

Utah System of Higher Education (Board of Regents)   R565   R567

Role

The Internal Audit Department functions as an independent resource for monitoring internal controls within Weber. The department’s primary role is to provide audit, oversight, and advisory services.

Responsibility

The Internal Audit Department is responsible for conducting internal audits and evaluations of the University’s system of internal controls within the policies established by the Utah System of Higher Education and the University administration. The audits will include assessments of the reliability of departmental financial information, compliance with University policies and procedures, compliance with laws and regulations, safeguarding of assets and the effectiveness and efficiency of operations. In addition, Internal Audit may provide consulting services within the University concerning issues related to internal controls, special investigations, and other areas of interest and concern.

Authority

The Internal Audit Department has full, free, and unrestricted access to all University information, documents, records, and personnel in conjunction with audit activities. Information obtained during the course of audit activities will be held with appropriate confidentiality. (PPM 5-10)

Reporting Relationships

The Director of Internal Audit reports to the President and is a regular participant in Audit Committee meetings and has direct access to committee members and all Officers on the Board of Trustees when circumstances warrant such communication. (Organization Chart)

Certification

The audit staff includes Certified Internal Auditors (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiners (CFE), Certification of Risk Management Assurance (CRMA), MBA and MTax graduates.