What is Internal Auditing?
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the university's operations.
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.
read the complete Office of Internal Audit charter
The Role of the Auditor
You may hear a lot of discussion as to the role of the Internal Auditor regarding Sarbanes-Oxley and the Committee of Sponsoring Organization of the Treadway Commission (COSO) approach. What's the connection?
read the background information
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.
read the Code of Ethics
Reporting Potential Fraud, Waste, Abuse and Mismanagement
The State Auditor operates a toll-free telephone Hotline established by the NC General Assembly, which allows citizens, and employees to report potential fraud, waste, abuse, and mismanagement within state government (1-800-730-TIPS). Hotlines can also be reported to the State Auditor via email (www.ncauditor.net/WebProject/ and look at right hand side of the web page for the electronic link).
Western Carolina University employee’s can also report potential fraud, waste, abuse and mismanagement to Western Carolina’s Director of Internal Audit, Robert Edwards, edwardsr@wcu.edu . Internal Audit takes all such reports seriously, whether referred to them by the State Auditor or internally, via an employee. Internal Audit strives to maintain confidentiality of the complainant at all times.
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