POL-U1500.01 Establishing Internal Audit Activities
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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.
Overview
There is no overview for this policy.Definitions
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.