ࡱ> *,)  bjbj 4%   8C O ]0[[qqq```/>`````qq444`|qq4`44`q r2 X,-0]4,m4m`m```4`````4```]````m````````` : Follow-up Auditing This describes the Internal Audit (IA) departments method for following-up on open audit recommendations. This will apply to recommendations made on new audits beginning FY10. Each recommendation will have a deadline for implementation which has been agreed upon by auditee management during the audit exit conference. If the audit resulted in a large number of recommendations, the auditee will be required to submit quarterly status updates regarding the implementation of the recommendations. On a quarterly basis, IA will run a query to identify recommendations that have passed their implementation deadlines. Shortly after the implementation deadline, IA will follow-up with the audited department to conduct test work and interviews as necessary to determine compliance and verify that the recommended controls are operating as planned (that they have the desired effect of mitigating the risk). Any recommendations that remain open will be discussed with the auditee management. A memo will be issued through the chief financial officer to the chancellor. The chancellors response will be obtained and, if agreed upon by the chief financial officer, retained on file for future follow-up. The results of these follow-up efforts will be reported on quarterly to the Audit Committee.      FILENAME \p \* MERGEFORMAT H:\AUDIT\Office Admin\Director\BOR\2009\September\Followup Auditing Procedure.docx 5:  1 S T  ~ $ 3 ? c h  Q " # $ % & ( ) + , . / 1 2 P Q 뿻hh'lmHnHuhC>jhC>UhzDjhzDUhvZ-hTthIh:hmLRh|hNhgh=hhghzD5hgh53T  ~ $ % ' ( * + - . 0 1  dgd  & Fxgdo_m$21h:p}#/ =!"#$% j 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmH nH sH tH J`J }#Normal dCJ_HaJmH sH tH DA D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List @@@ g List Paragraph ^m$>> 0HeaderdH$.. 0 Header Char> @"> 0FooterdH$.1. 0 Footer CharPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]       +~L# AA@0(  B S  ?&%%''((*+-.01%%''((*+-.01 ^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.          U o_F^}#vZ-\ 0'M6C>_?zDImLR9\NjTtgc :='l||rhxXjN%'@`@UnknownG* Times New Roman5Symbol3. * Arial7.{ @CalibriA BCambria Math"1hSنSنj&a a !0##2HX  $P2!xxsnnlmsnjdp Oh+'0  0 < H T`hpxsnnlm Normal.dotmsnjdp2Microsoft Office Word@@O@.br2@.br2a՜.+,0 hp  OIT User Services #  Title  "#$%&'(+Root Entry F r2-1Table }WordDocument4SummaryInformation(DocumentSummaryInformation8!CompObjy  F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q