Audit Follow-up Process

The Office of Internal Audit (Office) performs a follow-up assessment on all audit issues identified in completed departmental internal audit reports, as well as those identified in audit reports issued by the Office of the State Auditor. This is accomplished by the Office performing appropriate verification (such as testing/discussion/evaluation) to determine if management actions provided in response to audit recommendations have been properly implemented. Upon determination, based on Office assessment, that the audit findings have been sufficiently addressed, within an appropriate time frame, the audit is considered closed. The University Chancellor and Board of Trustee Chair of the Finance, Infrastructure, and Audit Committee are provided periodic updates detailing the status of the Office of Internal Audit follow-up process.