The Office of Internal Auditing serves management as an integral part of the system of control. As such, the OIA staff must have full access to all records, documents and personnel at the University of North Florida. To maintain independence, the OIA should have no authority or responsibility for the activities it audits. The Office of Internal Auditing is also responsible for performing non-criminal investigations pursuant to the Whistle Blower Act, referrals from the State Comptroller's Get Lean Hotline and other complaints referred to them for resolution or as the OIA deems appropriate.
An audit is an examination and analysis of an organization, program, function or activity. OIA at The University of North Florida assists management in its effective discharge of managerial responsibilities by conducting audits of University functions in a professional, objective, and comprehensive manner. As part of the annual risk assessment process, the OIA ranks functions essential to the University's mission and objectives based on the inherent risk. Those units identified are included in the annual audit plan and may be subject to an audit, special investigation, etc.
After the completion of an audit, the follow-up phase begins. As audit reports (UNF and Auditor General) are issued, the findings, along with the respective implementation date(s), are entered into a database. Based on the target implementation dates, these findings are periodically reviewed to determine the current status.
A fraud or special investigation can arise at any time. Usually, this type of project is initiated by someone who comes to management or the administration with a suspicion or concern. After receiving the initial complaint or concern, the Director of Internal Auditing will make a determination as to whether the fraud indications are sufficient to warrant an investigation. In making such a determination, the director may consult with the General Counsel and members of the UNF Police Department, when appropriate. All investigations which are deemed to be criminal in nature are immediately turned over to the University Police Department for investigation.
While generally less comprehensive than an audit, MAS projects look at specific aspects of a department, or activity and provide expertise, opinions, or suggested courses of action. MAS projects can range from a couple of hours to several days or weeks, depending on the subject matter.
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