Services and Functions
Services
Functions
Internal
auditing serves management as an integral part of the system of control.
As such, the Office of Internal Auditing (OIA) staff must have full
access to all records, documents and personnel of the University of
North Florida (UNF). Personnel should be given the full cooperation
of management in the course of performing work. To maintain independence,
the Office of Internal Auditing should have no authority or responsibility
for the activities it audits. The UNF OIA's Office 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.
Other duties and responsibilities of the UNF OIA's office
are:
- To keep the University
President informed concerning fraud, abuses, and deficiencies relating
to programs and operations; to recommend corrective action concerning
fraud, abuses, and deficiencies; and to report on the progress made
in implementing corrective actions.
- To advise in
the development of performance measures, standards, and procedures
for the evaluation of programs.
- To assess the
reliability and validity of information pertaining to performance
measures and standards, and make recommendations for improvement,
if necessary.
- To review the
actions taken to improve program performance and meet program standards
and make recommendations for improvement, if necessary.
- To provide directions,
to supervise and coordinate audits, investigations, management reviews,
and other accountability services relating to programs and operations.
- To conduct, supervise
or coordinate other activities carried out or financed for the
purpose of promoting economy and efficiency in the administration
of, or the prevention and detection of fraud and abuse in its programs
and operations.
- To review, as
appropriate, rules relating to the programs and operations of UNF
and make recommendations concerning their impact.
- To share with
management their collective expertise, insight, and knowledge and
assist management in establishing and enhancing systems of control,
as well as, performing other advisory services.
- To ensure that
an appropriate balance is maintained between audit, investigations,
and other accountability services.
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