| Introduction |
Intro |
| Section A - Operating Policies |
| University Policies Regarding Internal Audit |
A-1 |
| Board of Visitors Policy No. 1610 |
A-2 |
| University Policy No. 3002 (Authority) |
A-3 |
| University Policy No. 3003 (Handling Fraud) |
A-4 |
| University Policy No. 3005 (Reporting) |
A-5 |
| Institute of Internal Auditors |
A-6 |
| Professional Practices Framework |
A-6.1 |
| Code of Ethics |
A-6.2 |
| Reporting To The Audit Committee |
A-7 |
| COSO - Internal Control Integrated Framework |
A-8 |
| Section B - Overview - University Auditor's Office |
| Mission |
B-1 |
| Audit Charter |
B-2 |
| Internal Audit Within The University |
B-3 |
| Staff - Organization Chart |
B-4 |
| Types Of Work Performed |
B-5 |
| Commitment To Quality |
B-6 |
| Auditee Questionnaire Memo |
B-6.1 |
| Auditee Questionnaire |
B-6.2 |
| Objectivity |
B-7 |
| Due Professional Care and Fraud |
B-8 |
| State Police Criminal Referral Form |
B-8.1 |
| Professional Proficiency |
B-9 |
| Continuing Professional Education Record |
B-9.1 |
| Director of Internal Auditing Responsibilities |
B-9.2 |
| Auditor-In-Charge Responsibilities |
B-9.3 |
| Section C - Audit Procedures And Techniques |
| Risk Assessment and Annual Audit Planning |
C-1 |
| Project Assignment |
C-2 |
| Project Assignment Form |
C-2.1 |
| Project Budgets |
C-3 |
| Project Budget Form |
N/A |
| Project Budget Form - Low Risk Audits |
N/A |
| Opening Conference |
C-4 |
| Entrance Conference Memo |
C-4.1 |
| Survey Techniques |
C-5 |
| Preliminary Survey |
C-6 |
| Preliminary Survey Program |
C-6.1 |
| Preliminary Survey Forms |
C-6.2, C-6.2.1, C-6.2.2, C-6.2.3, C-6.2.4, C-6.2.5, C-6.2.6, C-6.2.7, C-6.2.8, C-6.2.9, C-6.2.10, C-6.2.11, C-6.2.12, C-6.2.13 |
| Guide To COSO Evaluation Of Internal Control |
C-6.3 |
| Documentation of Systems and Controls |
C-7 |
| Flowcharting Documentation Standards |
C-8 |
| Flowcharting Example |
C-8.1 |
| Narrative Documentation Standards |
C-9 |
| Narrative Documentation Example |
C-9.1 |
| Evaluating Internal Control |
C-10 |
| The Audit Program |
C-11 |
| Audit Program Example |
C-11.1 |
| Statistical Sampling In Audits |
C-12 |
| Audit Work Papers |
C-13 |
| Work paper Checklist |
N/A |
| Audit Work Paper Review |
C-14 |
| Attributes Of A Well-Developed Audit Finding |
C-15 |
| Security And Control Of Work Papers |
C-16 |
| Exit Conference |
C-17 |
| Audit Reports |
C-18 |
| Audit Report Checklist |
C-18.1 |
| Audit Report Format |
C-18.2 |
| Follow-up Report Format |
C-18.3 |
| Draft Report Cover Letter |
C-18.4 |
| Vice President Draft Report Cover Letter |
C-18.5 |
| Final Report Cover Letter |
C-18.6 |
| Communications |
C-19 |
| Post-Audit Review And Completion |
C-20 |
| Post-Audit Review Form |
C-20.1 |
| Follow-up Audits |
C-21 |
| Follow-up Audit Memo |
C-21.1 |
| Program Audits |
C-22 |
| Economy And Efficiency Audits |
C-23 |
| Scope and Objectives Of IT Auditing |
C-24 |
| Data Center/Computer Operations (OCCS) Audits |
C-25 |
| Applications Systems Audits |
C-26 |
| Systems Development Audits |
C-27 |
| Other Personal Or Departmental Environments |
C-28 |
| Section D - Audit Administration |
| Personal Conduct and Appearance |
D-1 |
| Marketing The Internal Audit Function |
D-2 |
| Internal Audit Duties Versus Line/Operational |
D-3 |
| Assistance To External Auditors |
D-4 |
| Project Numbering System |
D-5 |
| Time Reporting |
D-6 |
| Financial Administration |
D-7 |
| Working Hours |
D-8 |
| Leave Reporting Form |
D-8.1 |
| Auditor Evaluations |
D-9 |
| Quality Assurance Reviews |
D-10 |
| Record Retention |
D-11 |
| Reference Materials |
D-12 |
