POL-U1500.05 Distributing Final Internal Audit Reports

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Effective Date:

October 6, 2006

Revised Date:

August 19, 2022

Approved by:

Board of Trustees

Who does this policy apply to?

This policy applies to all audit reports created by Audit and Consulting Services.

Overview

There is no overview for this policy.

Definitions

Audit Report Includes:

Standard audit reports, consultation reports, special investigation reports, and memorandum reports.

Policy Statements

1. Director of Audit and Consulting Services Determines if the Final Audit Report Is a Public Record Before Distributing the Report

If necessary, the Director of Internal and Audit Services consults with the Assistant Attorney General and/or the Public Records Officer to aid in determining if the audit report is a public record.

2. All Final Audit Reports Are Distributed to the Audit Committee and President

No additional description for this statement.

3. Final Audit Reports Which Are Public Records Will be Distributed Only to Appropriate Individuals.

The Director of Audit and Consulting Services in consultation with the President or designee, determines the distribution for each final audit report. Typically, final audit reports are distributed to the Chair or Director of the department under review, Provost and/or appropriate Vice President(s) and Dean. Audit and Consulting Services distributes copies of the final audit reports.

4. Distribution of Final Audit Reports That Are Not Public Records Will Be Restricted

Audit and Consulting Services will only distribute copies of non-public final audit reports to the Provost and/or Vice President(s) whose areas were reviewed in the audit.

5. Persons Receiving Final Reports from Audit and Consulting Services May Distribute Copies to Appropriate Staff.

Each audit engagement is unique and persons receiving reports have the discretion to distribute copies of the final reports to their staff as they deem appropriate. Persons receiving final audit reports which are not public records should use care when distributing copies of the report.

6. Director of Audit and Consulting Services Notifies Office of University Communications if Deemed Necessary

If it is anticipated that an audit report may receive media attention, the Director of Audit and Consulting Services contacts the Office of University Communications to notify them that the final report has been issued.

Policy Information

Authority:

Display all authorities
  • Internal Audit Charter

History:

Display policy history

Cancels:

  • Policy approved by President’s Council effective September 16, 2002

See Also:

Display procedures, standards, and forms

Cancels

  • Policy approved by President’s Council effective September 16, 2002

Authority

  • Internal Audit Charter

See Also