The Office of Internal Audit provides the following audit and advisory services to the University:

Audit Activities

Non-Audit Activities and Other Services

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AUDIT ACTIVITIES

Internal Audit performs compliance, financial and operations audits, as well as ethics and fraud investigations.

Audit activities may be planned.  Therefore, an audit engagement may be scheduled within Internal Audit’s plan for performing routine, periodic audits. These types of audits are designed to provide management with assurances of the adequacy of internal controls and operating activities. These audits appraise operations for compliance with laws, policies, procedures, efficiency of operating systems, and the effectiveness of accounting, financial and internal controls.

Some audits may not be part of Internal Audit’s prepared audit plan. These unplanned audits may be initiated if, during any audit, there is discovery of a previously unknown business risk or an irregularity. Unplanned audits may also be investigations into wrongdoing, fraud, ethics violations or abuse. These types of engagements may be initiated by request by contacting our Office directly or as a result of a complaint.

Audit activities, including investigations, will conclude with a report communicating results of the review to key administration, personnel, and others as designated.
NON-AUDIT ACTIVITIES AND OTHER SERVICES

Management Requested Program or Departmental Reviews

Management may have concerns on whether they are meeting all the requirements for a program, or whether they have adequate controls to appropriately safeguard assets. Or, management may request an independent review of new systems and/or assessment during the development and implementation stages. These types of reviews are limited to observation, discussion of processes, and advice for improvement. A management-requested review is more consultative in nature and the scope and objective of the engagement is negotiated in advance. It may be determined that the request is beyond the scope of a consultation, thus requiring an audit engagement.

Reviews requested by management do not preclude Internal Audit from initiating an investigation if irregularities or fraud are discovered during the consultation or review activity. Auditor resources, skill and experience are considered in the scheduling and performance of management-requested reviews and consultation services.

Other Advisory Services

Other advisory or consulting services may include requests for advice regarding the establishment of new or revised operational procedures, questions on best practices, or guidance in policy and procedure development. We often receive questions from all levels of employment regarding ethics or policy interpretation, guidelines on procedure implementation, and assistance in finding resources.

Internal Audit has a responsibility to the administration and the University as a whole. All level employees are encouraged to contact us if they have a question or concern.

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University Ethics Advisor

Internal Audit serves as the coordinator between the University and Executive Ethics Board (EEB), performs ethics audits on behalf of the EEB when requested, and provides WSU employees with ethics-related guidance and assistance (see Ethics in Public Service).

Training

Internal Audit provides training to the WSU community on ethics, whistleblower, internal controls, and audit safeguards. These trainings may be by request or part of HRS Training Resources scheduled sessions. For requested training, a representative from Internal Audit will coordinate with the requesting unit on the type of training desired, particular concerns to be addressed, time allowed for the training, and dynamics of the training audience. The unit will have an opportunity to review the training program prior to presentation. Contact the Chief Audit Executive for more information types of training and availability.

Please note that though Internal Audit highly encourages continuing training efforts to all levels of employment, scheduling of such services is dependent upon available audit resources.

Audit Liaison

Internal Audit serves as an audit liaison between WSU departments, external auditors and the State Auditor’s Office. Departments contacted by an external auditor should contact Internal Audit as soon as feasible. Our Office attends most entrance and exit meetings with external auditors, and assists in ensuring audit needs are met and audit findings are adequately addressed (see Preparing for Audit).

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