About Auditing Service

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Responsibilities

•  Auditing Services has responsibility to conduct campus audits:

• Operational and Performance
• Compliance
• Investigative

•  Auditing Services ensures compliance with specified tax directives:

• Payments to non-resident aliens
• Unrelated Business Income
• Taxable Employee Benefits

•  Auditing Services centrally coordinates all external audits, and acts as liaison between the external auditors and campus personnel.

NOTE: All pending audits must be reported to the Director of Auditing Services to ensure appropriate coordination with all related parties and entities.

External audits and reviews -

• CSU Chancellor's Office - Office of the University Auditor
• Federal
• State
• Certified Public Accountants

•  The Director of Auditing Services is responsible for reporting fiscal improprieties and fraudulent activities to the appropriate CSU and University administrators and applicable state departments (in accordance with Executive Order #813).

NOTE: The campus is required to notify the Director of Auditing Services of all cases of actual or suspected fraud, theft or other irregularity.

•  Auditing Services serves as a resource regarding policies, laws, and regulations.

•  Auditing Services provides analysis, advice, appraisals, research, and information on variety of administrative and financial policies and issues.

Auditing Services is proud to follow the standards and ethics of the Institute of Internal Auditors (IIA).