When participating in an internal audit
Understanding transparency in the NAU internal audit process
Before the audit Accordion Closed
- The audit client and university administration will be informed of the audit.
- An entrance conference will be held with the audit client to discuss the objectives, scope and administration of the audit.
During the audit Accordion Closed
- As the audit fieldwork progresses, the audit client will be informed of potential improvement opportunities as they are identified and given an opportunity to provide feedback.
After audit fieldwork Accordion Closed
- An exit conference will be held to discuss the potential improvement opportunities.
- A draft audit report will be issued to the audit client, and the client will be given an opportunity to respond to the report and any identified improvement opportunities. Agreed upon solutions will include action to be taken, who will be responsible and a date for the action to be completed.
- The solutions will be incorporated into the draft audit report and the report will be reviewed by the audit client and other administrators, as needed.
- The system office will be asked to comment on the audit report.
- The final audit report will be issued to university administration and the ABOR Audit Committee.