Scope
 
Functions, Objectives and Scope of the Internal Audits' Office

The internal auditor provides a service to the President, administrators, and supervisors of the university.  The audits are based on an independent appraisal and review of accounting, financial and other activities.  The objective of internal auditing is to assist the President in the effective discharge of a portion of his responsibilities by furnishing him with objective analyses, appraisals, recommendations, and pertinent comments concerning the activities reviewed.

The internal auditor attains his objective of service to management by:

1)  Determining the adequacy of internal control;

2) Ascertaining the extent of compliance with institutional policies and
     procedures;

3)  Verifying existence of assets and ensuring proper safeguards for their
      protection;

4)  Determining adequacy and reliability of accounting and reporting
     systems and procedures, and appraisal of the effectiveness thereof;

5)  Participating in system design as an advisor upon internal controls;

6)  Appraising the quality of performance in carrying out assigned
     responsibilities.

NOTE:  This document and the internal audit charter were approved by the Board of Trustees - Audit Committee on October 10, 1985 page 472
of the Minutes of the Trinity Board of Trustees 1985.
 

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