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UC Internal Audit Process Guide

The document outlines the local audit project process at the University of California. It begins with the Internal Audit Director focusing on projects identified in the local audit plan or receiving unscheduled management requests. Then, the auditor performs fieldwork by examining business activities according to the audit program. Finally, the audit report is distributed to the client and follow-up is conducted on corrective actions.

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Niken Rindasari
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177 views1 page

UC Internal Audit Process Guide

The document outlines the local audit project process at the University of California. It begins with the Internal Audit Director focusing on projects identified in the local audit plan or receiving unscheduled management requests. Then, the auditor performs fieldwork by examining business activities according to the audit program. Finally, the audit report is distributed to the client and follow-up is conducted on corrective actions.

Uploaded by

Niken Rindasari
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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UNIVERSITY OF CALIFORNIA INTERNAL AUDIT MANUAL

6000 Appendix 6000.2 Flowchart of Local Audit Project Process

Local Audit
Project
Process

IAD receives unscheduled


Internal Audit Director (IAD) management requests
focuses on projects
identified in local audit plan Investigation activities
referred to IAD from LDO or
Whistleblower calls

IAD prioritizes Audit,


Advisory Service, and
Investigation projects

Auditors follow UC Audit


Manual and Professional
Standards

IAD or Manager assigns Auditor performs Audit results are Audit Report distributed
projects fieldwork communicated to client to client

Audit Detailed Reporting Follow-up


Planning Work
Auditor examines and Draft report issued to
System-wide evaluates business System-wide
client to assure factual
Audit? activity in accordance Audit?
accuracy
No with audit program No

Interview notes, testing Formal exit meeting is


Audit notification is results, and conclusions held to discuss results
sent to audit client and documented in Follow-up on
entrance meeting held workpapers corrective actions

Auditor obtains
Preliminary scope and corrective action plan
Audit Manager and IAD from client
objectives are defined Update campus
review audit workpapers Yes
and discussed management on audit
results and plan status

Yes Final Audit Report is


Auditor performs issued
Auditor drafts audit report
prelim audit survey IADs report plan
activity and significant
issues to SVP/CCAO

Audit Program Audit Manager/IAD


developed Final report sent to
reviews draft audit report
SAD Client Satisfaction
Survey is distributed to
client for completion
Audit Program reviewed
and signed off by Audit SAD drafts and
Manager/IAD finalizes systemwide
audit report

SVP/CCAO - Chief Compliance & Audit Officer


Audit program
IAD - Internal Audit Director
developed by
LDO - Local Designated Official General Audit
designated workgroup
SAD - System-wide Audit Director
Operating
Process
Audit Program
reviewed by IADs

University of California 6/14/2018 Page 120

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