Services
The Department of Internal Auditing (OIA) 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 (UNF). 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.
Primary Services
A summary of the primary audit services is presented below. Refer to the corresponding links to the left for more in-depth information on each individual service.
An audit is an examination and analysis of an organization, program, function or activity. The Office of Internal Auditing (OIA) at UNF 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.
The Office of Internal Auditing is striving to become a key advisor to University management and as part of that goal we offer and provide many types of management advisory services (MAS). These are generally more consultative in nature than an audit and almost always come at the request of management.
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.
Typically, MAS projects include consultative types of activities involving discussions and sharing of ideas with department personnel, review of plans or proposals, or a limited review of a function, system, or activity. The final result of these projects also differs from project to project and could include oral presentations, discussions, memos, or formal reports with conclusions, recommendations, or suggested actions.
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 (UPD), when appropriate.
All investigations which are deemed to be criminal in nature are immediately turned over to the UPD for investigation.
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.