archive-edu.com » EDU » U » UIOWA.EDU

Total: 1167

Choose link from "Titles, links and description words view":

Or switch to "Titles and links view".
  • The Audit Process | Office of Internal Audit - Partnering with Management
    planning we work with you to understand and learn about your area so that we can evaluate the processes and controls currently in place Fieldwork consists of specific testing scenarios or steps to identify areas for improvement Communication of our results takes place through a transparent reporting process and finally follow up is where we come back to you after a determined period of time to reassess the progress made against the agreed upon management action plans Client Involvement The most important items needed from the client for a successful audit are cooperation and good communication with the auditor Here are some specific examples of what the client can do to facilitate the audit process Schedule personnel for audit activities such as interviews observation or walkthroughs Make the pertinent data records and technology resources available to the auditor s Review preliminary findings and provide written responses regarding corrective actions and specified time frames Establish and maintain required controls Share your concerns with the auditor Review the audit objectives and scope presented for your area and ask questions if you don t understand why certain activities have been included or excluded In This Section How Can We Help You Types of

    Original URL path: http://www.uiowa.edu/audit/audit-process (2015-11-11)
    Open archived version from archive


  • Annual Plans | Office of Internal Audit - Partnering with Management
    criteria University Mission Student or Patient Impact Financial Loss Legal or Regulatory Impact Complexity of the Unit or Process Level of Change Reputational Risk Control Environment How well is it managed Information Systems Is it an IT driven or dependant process Each individual criteria is given a score from one low risk to five high risk and the sum of all those scores determines the audit s risk ranking Those

    Original URL path: http://www.uiowa.edu/audit/annual-plans (2015-11-11)
    Open archived version from archive

  • Reports | Office of Internal Audit - Partnering with Management
    Chief Audit Executive presents completed reports to the Audit and Compliance Committee of the Board of Regents The docket materials include a short executive summary and a color code which signifies the criticality of the audit findings In This Section BOR Docket February 2012 BOR Docket April 2012 BOR Docket August 2012 BOR Docket October 2012 BOR Docket February 2013 BOR Docket April 2013 BOR Docket August 2013 BOR Docket

    Original URL path: http://www.uiowa.edu/audit/reports (2015-11-11)
    Open archived version from archive

  • Fraud Hotline | Office of Internal Audit - Partnering with Management
    anonymous reporting mechanisms in place to bring forward misconduct issues and concerns across campus You may file a report by calling 1 866 384 4277 or by going to the University of Iowa portion of the Ethicspoint website The hotline is managed by the Office of Internal Audit and all reports are investigated as promptly and discreetly as possible with the facts made available only to those who need to

    Original URL path: http://www.uiowa.edu/audit/fraud-hotline (2015-11-11)
    Open archived version from archive

  • Governance | Office of Internal Audit - Partnering with Management
    s risk management control and governance processes as designed and represented by management is adequate and functioning in a manner to ensure Risks are appropriately identified and managed Interaction with the various governance groups occurs as needed Significant financial managerial and operating information is accurate reliable and timely Operations are in compliance with policies standards procedures and applicable laws and regulations Resources are acquired economically used efficiently and adequately protected Programs plans and objectives are achieved Quality and continuous improvement are fostered in the organization s control process Significant legislative or regulatory issues impacting the organization are recognized and addressed properly Independence The Chief Audit Executive is appointed by the Board of Regents BOR and reports to the Executive Director of the BOR Office University internal audit personnel report directly to the Chief Audit Executive and indirectly to the University President Audit activities and reports are communicated to the University President and the BOR This reporting relationship promotes independence and provides adequate consideration of audit issues recommendations and management action plans The Chief Audit Executive and staff should have an impartial unbiased attitude and avoid conflicts of interest as well as be independent in fact and appearance Accountability The Chief Audit Executive shall be accountable to University management and the BOR to Report significant issues related to the processes for controlling the activities of the organization and its affiliates including potential improvements to those processes and provide information concerning such issues through resolution Provide information periodically on the status and results of the annual audit plan and the sufficiency of Internal Audit resources Responsibility The Chief Audit Executive and staff of Internal Audit have responsibility to Develop a flexible annual audit plan using appropriate risk based methodology including any risks or control concerns identified by management and submit that plan to the BOR for review and approval Implement the annual audit plan as approved including and as appropriate any special tasks or projects requested by management and the BOR Maintain a professional audit staff with sufficient knowledge skills experience and professional certifications to meet the requirements of this Charter Establish a quality assurance program by which the Chief Audit Executive assures the operation of internal auditing activities Evaluate and assess new or changing services processes operations and controls concurrent with their development implementation and or expansion Perform consulting services beyond internal auditing s assurance services to assist management in meeting its objectives Examples may include facilitation process design training and advisory services Issue periodic reports to the BOR and management summarizing results of audit activities Inform the BOR of emerging trends and successful practices in internal auditing Provide a list of significant measurement goals and results to the BOR Assist in the investigation of significant suspected fraudulent activities within the organization and notify management and the BOR of the results Consider the scope of work of the external auditors and regulators as appropriate for the purpose of providing optimal audit coverage to the organization Authority The Chief Audit Executive and

    Original URL path: http://www.uiowa.edu/audit/governance (2015-11-11)
    Open archived version from archive

  • FAQ's | Office of Internal Audit - Partnering with Management
    FAQ s FAQ s Our Internal Audit staff is always available to answer your questions or point you in the right direction The frequently asked questions here may be enough to get you started so please take a look them If you have questions that aren t answered here you can always call our staff for help In This Section Capitalized Assets and Surplus Cash Handling General Expenditures General Financial

    Original URL path: http://www.uiowa.edu/audit/faqs (2015-11-11)
    Open archived version from archive

  • Useful Links | Office of Internal Audit - Partnering with Management
    Useful Links Useful Links There is an abundance of information on the web that we use for research in our audits On this page we ve identified a number of websites that you may find useful in your own research Information regarding the Board of Regents Iowa Code other Big 10 Universities and various internal audit sites can all be accessed through the left side navigation bar In This Section

    Original URL path: http://www.uiowa.edu/audit/useful-links (2015-11-11)
    Open archived version from archive

  • Office of Internal Audit - Partnering with Management Search | Office of Internal Audit - Partnering with Management
    Partnering with Management Main Menu About Us Audit Process Annual Plans Reports Fraud Hotline Governance Client Survey FAQ s Useful Links Home Office of Internal Audit Partnering with Management Search Search the University of Iowa for The University of Iowa

    Original URL path: http://www.uiowa.edu/audit/google-search (2015-11-11)
    Open archived version from archive



  •