Office of Internal Audit

HFR Administration

 

What is Internal Auditing?

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the university's operations.

A basic overview of the Office of Internal Audit

The Goal of Internal Audit

Western's Office of Internal Audit's primary goal is to help the university accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Review Audit Statutes & Policies

Report Fraud, Waste & Abuse

Improper governmental conduct includes alleged fraud, misappropriation, mismanagement or waste of state resources. It also includes alleged violations of state or federal law, rule or regulation in administering state or federal programs, and substantial and specific danger to the public health and safety.

Report Fraud, Waste, and Abuse

External Audit

The University is subject to external audits, program reviews, and similar activities by various agencies and other organizations. It is the responsibility of the primary contact person for the program or activity being reviewed to notify the Internal Audit Office.

Submit a notification of External Audit

Code of Ethics

The Office of the State Controller of North Carolina has adopted a Code of Ethics. The Code establishes the standard for the minimum levels of expected behavior and is also intended to serve as a guide for making ethical decisions.

Review the Code of Ethics

Risk Assessment

The chief audit executive is responsible for developing a risk-based plan. The chief audit executive takes into account the organization's risk management framework, including using risk appetite levels set by management for the different activities or parts of the organization. If a framework does not exist, the chief audit executive uses his/her own judgment of risks after consideration of input from senior management and the board. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization's business, risks, operations, programs, systems, and controls.

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