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  • Privacy Notice: Indiana University Honors Program in Foreign Languages for High School Students: Indiana University
    you to provide information voluntarily such as through forms or other manual input in order to make products and services available to you to maintain and manage our relationship with you including providing associated services or to better understand and serve your needs This information is generally retained as long as you continue to maintain a relationship with us Your providing this information is wholly voluntary However not providing the requested information or subsequently asking that the data be removed may affect our ability to deliver the products or service for which the information is needed Providing the requested information indicates your consent to the collection use and disclosure of this information as described in this notice Information we may actively collect could include the email addresses of those who communicate with us via email name address telephone number information volunteered by the visitor such as preferences survey information and or site registrations Information Usage This information is used for internal review and is then discarded Information Used For Contact If you supply us with your postal mailing address you will only receive the information for which you provided us your address Information Sharing We may share aggregate non personally identifiable information with other entities or organizations We do not share any personally identifiable information with other entities or organizations except when legally required to do so at the request of governmental authorities conducting an investigation to verify or enforce compliance with the policies governing our website and applicable laws or to protect against misuse or unauthorized use of our website Except as described above we will not share any information with any party for any reason Except as provided in the Disclosure of Information section below we do not attempt to use the technical information discussed in this section to identify individual visitors Cookies A cookie is a small data file that is written to your hard drive that contains information about your visit to a web page If you prefer not to receive cookies you may configure your browser not to accept them at all or to notify and require approval before accepting new cookies Some web pages sites may not function properly if the cookies are turned off or you may have to provide the same information each time you visit those pages In order to customize the information and services offered to you our site uses cookies to record aggregate Google Analytics data in order to provide better service on our website Children This site is not directed to children under 13 years of age does not sell products or services intended for purchase by children and does not knowingly collect or store any personal information even in aggregate about children under the age of 13 We encourage parents and teachers to be involved in children s Internet explorations It is particularly important for parents to guide their children when they are asked to provide personal information online Use of Third Party Services This website uses

    Original URL path: http://www.iu.edu/~iuhpfl/privacy/index.shtml (2016-04-30)
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  • Audit Charter: Internal Audit: Indiana University
    the Internal Audit Director may circumvent normal university reporting lines and communicate directly with the Committee Authorization and Responsibilities Internal Audit has the authority to audit all parts of the university and shall have full and complete access to any of the organization s records physical properties information systems and personnel relevant to the performance of an audit or investigation Documents and information given to internal auditors during a periodic review will be handled in the same prudent manner as by those employees normally accountable for them Internal Audit will have no direct responsibility or authority for any of the activities or operations they review They should not develop and install procedures prepare records or engage in activities that would normally be reviewed by internal auditors Furthermore an internal audit does not in any way relieve other university personnel of their responsibilities Reporting Responsibilities A report will be prepared and issued by the Internal Audit Director following the conclusion of each audit Copies of the report will be distributed as appropriate The manager of the activity or department will respond before the final report is issued and the response will be included with the final report The response will indicate corrective actions taken or planned regarding specific report findings The manager receiving the report is responsible for ensuring that progress is made toward correcting any reported findings Internal Audit is responsible for determining whether the action taken is adequate to resolve the audit findings If the action is not adequate Internal Audit will inform university management and the Board of Trustees of the potential risk and exposure in allowing the unsatisfactory conditions to continue Mission Objective Internal Audit s objectives in accomplishing its mission will include the following Determine the accuracy and propriety of financial transactions Evaluate consult and educate

    Original URL path: http://www.iu.edu/%7eiuaudit/audit-charter/index.shtml (2016-04-30)
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  • Internal Controls: Internal Audit: Indiana University
    be competent and trustworthy with clearly established lines of authority and responsibility documented in written job descriptions and procedures manuals Organizational charts provide a visual presentation of lines of authority Periodic updates of job descriptions ensures that employees are aware of the duties they are expected to perform Authorization Procedures should include a thorough review of supporting information to verify the propriety and validity of transactions Approval authority should be commensurate with the nature and significance of the transactions and in compliance with Indiana University policy Time records should be signed by the employee and supervisor with direct knowledge of the employee s work schedule IU Financial Policy IV 1 An account manager or fiscal officer may delegate signature authority only to an exempt employee or an appointed biweekly employee IU Financial Policy I 10 Segregation of Duties should reduce the likelihood of errors and irregularities An individual should not have responsibility for more than one of the three transaction components authorization custody and record keeping Authorization for the assessment of class fees Registrar is segregated from the collection of those fees Bursar Physical Restrictions are the most important type of protective measure for safeguarding University assets processes and data Safe combinations should be changed periodically and anytime a staff member knowing the combination terminates employment Critical forms such as custodial fund checkbooks should be adequately secured Alarm systems may be necessary to adequately protect large amounts of cash other valuable assets or sensitive data Documentation and Record Retention should provide reasonable assurance that assets are controlled and transactions are correctly recorded The Equipment Loan Form documents the authorized removal of equipment from campus and provides assurance that an individual has accepted responsibility for the item IU Financial Policy I 140 State Board of Accounts approval for all new or revised forms having a financial implication provides consistency and ensures that adequate transaction information is recorded IU Financial Policy I 100 Monitoring Operations is essential to verify that controls are operating properly Reconciliation confirmations and exception reports can provide this type of information Biannual equipment inventories comply with granting agency regulations and provide assurance that assets physically exist and are available for use Account managers account supervisors and fiscal officers must verify the propriety of transactions within their accounts IU Financial Policy I 1 Top of Page What can jeopardize internal controls While many circumstances may compromise the effectiveness of your internal control structure a few of the most common and serious of these warrant special mention Inadequate Segregation of Duties Our most common audit finding Separating responsibility for physical custody of an asset from the related record keeping is a critical control Persons who can authorize purchase orders Purchasing should not be capable of processing payments Accounts Payable The person who prepares the deposit should not post the receipts to the customer accounts The person who prepares the payroll voucher should not distribute or have custody of the payroll checks Inappropriate Access to Assets Internal controls should provide safeguards

    Original URL path: http://www.iu.edu/%7eiuaudit/internal-controls/index.shtml (2016-04-30)
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  • Enterprise Risk Management: Internal Audit: Indiana University
    Feedback Form Useful Links Resources Anonymous Reporting Hotline Internal Audit Enterprise Risk Management Internal Audit IA performs an annual risk assessment to develop an audit plan Enterprise Risk Management ERM facilitates ongoing risk identification and analysis Sharing of information and coordination of risk activities between IA and ERM Chief Audit Executive serves as a member of ERM Advisory Group Chief Audit Executive Chief Compliance Officer and Chief Risk Officer meet

    Original URL path: http://www.iu.edu/%7eiuaudit/enterprise-risk-management-at-iu/index.shtml (2016-04-30)
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  • Organizational Chart: : Indiana University
    University Indiana University Search Internal Audit Organizational Chart Organizational Chart Contact Us Anonymous Reporting Hotline Audit Charter Audit Feedback Form Resources Audit Process Enterprise Risk Management Internal Controls Organizational Chart Useful Links Adobe Acrobat PDF version available here Fulfilling the

    Original URL path: http://www.iu.edu/%7eiuaudit/org-chart/index.shtml (2016-04-30)
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  • Contact Us: : Indiana University
    Greenblatt Administrative Assistant 812 855 3361 Poplars 3rd floor Bloomington lgreenbl indiana edu Dennis Gillespie Assistant IS Director 812 855 5264 Poplars 3rd floor Bloomington dgillesp indiana edu Marie Jackson CIA Audit Manager 812 855 0272 Poplars 3rd floor Bloomington mljackso indiana edu Kevin Keough CPA CISA CIA CMA Senior IS Auditor 812 855 0544 Poplars 3rd floor Bloomington kkeough indiana edu John Sacco CISA Senior Auditor 317 278 4310

    Original URL path: http://www.iu.edu/%7eiuaudit/contact-us/index.shtml (2016-04-30)
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  • Audit Feedback Form: Internal Audit: Indiana University
    Indiana University Indiana University Search Internal Audit Internal Audit Audit Feedback Form Audit Feedback Form Audit Charter Audit Process Internal Controls Enterprise Risk Management Organizational Chart Contact Us Audit Feedback Form Useful Links Resources Anonymous Reporting Hotline Fulfilling the Promise

    Original URL path: http://www.iu.edu/%7eiuaudit/audit-feedback-questionnaire-form/index.shtml (2016-04-30)
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  • Useful Links: Internal Audit: Indiana University
    Audit Useful Links Useful Links Audit Charter Audit Process Internal Controls Enterprise Risk Management Organizational Chart Contact Us Audit Feedback Form Useful Links Resources Anonymous Reporting Hotline Indiana University President Board of Trustees Compliance at IU Enterprise Risk Management University Policies Protect IU Association of College and University Auditors The Institute of Internal Auditors Information System Audit Control Association Indiana CPA Society Association of Certified Fraud Examiners University Policies Principles

    Original URL path: http://www.iu.edu/%7eiuaudit/useful-links/index.shtml (2016-04-30)
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