Internal Audit Department's Responsibility for Internal Controls

The internal audit department provides an independent evaluation of the adequacy of internal controls and reports the results to university management and the president. The internal audit function is an internal control itself, in that it evaluates and appraises other university controls.

Internal audit is not responsible for detecting all mistakes and deviations from policy - that would require checking all transactions and would not be cost effective. When internal audit reviews a department, the procedures are evaluated and the controls are identified. The controls are then tested and assessed for adequacy. If assurance is gained that the controls are operational then reliance is placed on these and limited testing is conducted.

The internal audit department has no authority over, or responsibility for, the activities audited. Audit review and appraisal does not relieve other persons of responsibilities assigned to them.

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