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Northwestern State University
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Frequently Asked Questions
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Is the Internal Auditor an NSU employee?Yes, the Internal Auditor (Ms. Betty J. Deans) is an Northwestern State University employee. The Office of Internal Audit is located in Room 202 of South Hall. The office hours are 8:00 a.m. - 4:30 p.m., Monday through Friday. Back to TopWhat does an Internal Auditor do?The primary responsibility of the Internal Auditor is to evaluate and promote the system of internal controls established at the University. This is accomplished by a variety of means, including planned audits (i.e. assurance services), internal control reviews, advisory services (i.e. consulting engagements) and staff training. Specifically, the Internal Auditor identifies actual and potential problems and recommends corrective courses of action, in accordance with professional internal auditing standards. In addition, the Internal Auditor performs special projects as requested by University management personnel and various University of Louisiana System personnel. The Internal Auditor has a dual reporting relationship. At the University level, the Internal Auditor reports to the President. At the system level, the Internal Auditor reports to the System Director of Internal Audit. Back to TopHow long will an audit take?An audit can take from a few days to several months, depending on the nature, complexity and condition of the area under review. Back to TopWhat are the different types of audits?
Back to TopHow do you decide what to audit?Typically, an audit is selected for review as a result of Internal Audit's annual audit plan, administrative requests (University or Board level), or allegations of fraud or other misconduct. Internal Audit's annual audit plan is developed based on a combination of risk assessment, follow-up to previous audits, and mandated recurring audits. Back to TopWho receives a copy of internal audit reports?The President, the System Director of Internal Audit, the Executive Assistant to the President, the Vice President for Business Affairs, and the Auditor-in-Charge from the Office of the Legislative Auditor receives a copy of internal audit reports, along with the Budget Unit Head, the Approving Agent, and the responsible Vice President of the area being audited. Given the confidential nature of investigative audit reports, Internal Audit further limits the distribution of such investigative reports. Back to TopWhat are internal controls? Why should I be concerned?Internal control can be defined as a process, effected by an entity's board, management and other personnel, designed to provide reasonable assurance regarding the achievement of goals and objectives in the following categories:
You should be concerned with internal controls because everyone at the University has some responsibility for the achievement and adequacy of internal controls. As such, Internal Audit prepared a PowerPoint presentation which provides training on internal controls. Management personnel are encouraged to require employees to view the presentation. Back to TopWhat should I do if I learn of a fraud at the University?Employees are required to adhere to the Section XIV, Page XIV-8-1 (Reporting of Incidents Involving Fraud) of the Fiscal Policy & Procedures Manual. The policy requires that employees notify their Budget Unit Head of incidents involving fraud as soon possible. The Budget Unit Head is required to immediately notify University Police, the President's Office and the Internal Auditor. University Police, the President's Office and the Internal Auditor are required to follow the procedures as outlined in the Fiscal Policy and Procedures Manual. Back to TopWhy does each department need individual policy and procedures, in addition to the Fiscal Policy and Procedures Manual?Each department should maintain its own departmental policy and procedures manual to ensure that:
On the other hand, the Fiscal Policy and Procedures Manual addresses university-wide issues, typically fiscal in nature, and does not cover department specific procedures, processes and/or services. Back to TopWhat are Audit Alerts? Why should I be concerned?Audit Alerts! are statements issued by the Internal Auditor to inform the University community of problems and/or emerging issues which have been identified in other departments, at other universities, or at other state agencies which have the potential to impact the University and its employees. Audit Alerts! give departments an opportunity to detect and correct deficiencies internally ... without involvement of auditors. Audit Alerts!, when used properly, can be viewed as a self-assessment tool. Back to TopWhat are some examples of common audit findings?Examples of common audit findings include the following:
Back to TopWhom should I contact if I have questions not covered in this section?For any additional questions, please contact the Internal Auditor (Betty J. Deans, CIA) by telephone at 357-4421 or email at betty@nsula.edu. Back to Top
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