POL-U1500.01 Establishing Internal Audit Activities

Dates and Approval

Effective Date:

September 15, 2002

Revised Date:

August 19, 2022

Approved by:

Board of Trustees

Who does this policy apply to?

This policy applies to all Internal Audit activities performed at Western Washington University.


There is no overview for this policy.


Interested Parties

Western Washington University Board of Trustees, President, Provost, Vice Presidents, managers, employees, students and other persons.

Policy Statements

1. Audit and Consulting Services Will Create an Annual Audit Schedule

2. Director of Audit and Consulting Services Will Solicit Input When Creating the Audit Schedule

3. Draft Audit Schedule Will Be Discussed with the President and Audit Committee

4. Audit Committee Reviews and Makes Recommendations Regarding Audit Schedule to Board of Trustees

No additional description for this statement.

5. Board of Trustees Receives Recommended Audit Schedule and Approves Schedule

No additional description for this statement.

6. Audit Schedule Can Include Assurance, Consulting and Follow-Up Audit Activities

No additional description for this statement.

7. Audit Schedule Will Allow for Contingencies

In order to participate in special projects or consultations on an as needed basis the audit schedule will not allocate all of Audit and Consulting Services's available hours for each year but will provide some unscheduled time to allow audit activities to be added during the year.

8. Interested Parties May Request Audit Services During the Year

Audit services can be requested after the audit schedule is established and published by contacting  Audit and Consulting Services. See PRO-U1500.01B Requesting Internal Audit Services During the Year.

9. President Approves All Unscheduled Audit Requests Before Audit Commences

Director of Audit and Consulting Services completes Intake Form and sends form to the President. The President evaluates unscheduled audit requests, makes the disposition decision to perform, postpone or deny the audit request and documents disposition on Intake Form. Director of Audit and Consulting Services advises the Audit Committee of unscheduled audit requests and disposition. Audit Committee communicates with Board of Trustees as needed.

10. Interested Parties Can Contact Audit and Consulting Services Directly to Obtain Advice

No additional description for this statement.