ࡱ > J L I bjbj . 2 2 u u u u u 8 #O . N N N N N N N QP R N u N u u N 0 0 0 j u u N 0 N 0 0 @]آ! D d N N 0 #O , S S S u 4 0 N N l #O S 2 ; : Overview
The Board of Regents (BOR) has an audit committee consisting of three regents and the board chair. It is their responsibility to provide oversight of audit activities. At the December 2008 meeting the committee members expressed a desire to enforce managements responsibility of implementing their action plans that were submitted in response to audit recommendations. Basically, the committee wants to see management do what they say theyre going to do in response to agreed upon audit results.
Typical Audit Process
The typical audit process includes conducting a follow-up audit to verify that the agreed upon recommendations have been implemented according to the units action plan, which was submitted by the respective chancellor and was also agreed upon by the chief finance officer (CFO).
Repeat Follow-up Audits
Repeat follow-up audits are necessary when a follow-up audit is performed and the recommendations have not been implemented yet the original concern or risk which necessitated the recommendation still exists. Department managers can contact Internal Audit at any time to discuss new situations or staffing arrangements that alter the original, approved plan of action. Internal Audits main concern is that the detected risk is mitigated through a reasonable plan of action. As long as the new plan is reasonable, has the desired affect of mitigating or preventing the risk and is agreed upon, it should be a viable substitute for implementation. Alternatively, management can declare in writing their acceptance of the risk. This would need to be agreed upon by the CFO also.
Experience has shown that there are many reasons for departments failing to implement audit recommendations. One primary reason appears that department managers do not relay the open audit matters to new management during transitional periods. New managers are often unaware of the open audit recommendations or their related action plans until Internal Audit contacts them to schedule a follow-up audit.
Internal Audit Remediation Plan
Internal Audit and the BOR audit committee have drafted a plan to handle repeat follow-up audits.
Management for the audited unit will be required to speak with the BOR audit committee at the next scheduled committee meeting following the issuance of the final audit report.
The necessity of a repeat follow-up audit may require that the responsible unit reimburses Internal Audit for the respective audit costs. This will be at the audit committees discretion.
Statewide Internal Audit
Remediation Plan for Repeat Follow-up Audits
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