History of Internal Audit

Prior to 1974, NAU's internal audit coverage was handled out of Phoenix by the general examiner of the Arizona Board of Regents (ABOR). In its early years, the general examiner's staff simply prepared financial statements for the local accounts such as residence life/housing, but later did regular internal audits at the three universities.

At the time of the 1972/73 annual financial statement audit, because of the unacceptable condition of the financial records, the Arizona Auditor General's staff recommended replacement of the Comptroller and the hiring of an internal auditor. Two internal auditors were hired in 1974 and from then until 1978, reported to the university president. In 1978, the ABOR transferred the audit staffs at the three universities to the ABOR staff, for independence reasons. From 1978 to 1988, the internal audit staff was physically stationed at the universities, but reported to, and was paid by, ABOR. The NAU internal audit staff consisted of two auditors, one information systems auditor, a support staff person and student workers.

In 1988, the ABOR physically recalled the auditors stationed at the universities to Phoenix.

In 1990, NAU determined that on-site internal auditors were required to be more responsive to issues as they arose, and the NAU internal audit staff was formed, consisting of one auditor.

NAU's internal audit coverage is currently performed by an on-site staff of three, as well as by the ABOR audit staff based at the Board offices in Phoenix.

Contact Info

P.O. Box 4115

Flagstaff, AZ 86011

928-523-6438

928-523-6630 fax

University Services Building (Building 90)

1296 S Knoles Dr

 

 

2007 Arizona Board of Regents, Northern Arizona University
South San Francisco Street, Flagstaff, Arizona 86011