The Office of Internal Audit at Northwestern State University is an independent service unit within the University with the mission of assisting University administration in the effective discharge of its responsibilities by providing objective evaluations of departmental activities, recommendations for improvement and other information designed to promote an effective system of internal controls.
The Office of Internal Audit reports directly to the President of Northwestern State University and functionally to the Board of Supervisors of the University of Louisiana System through the System Director of Internal and External Audit.
Report Suspected Fraud, Waste, or Abuse
Report suspected fraud, waste and abuse to the Louisiana Legislative Auditor. Your report helps protect university resources that support paying for college and maintaining affordable degree programs.
Instruction & Training
Identity Theft
The Federal Trade Commission’s website provides valuable information about identity theft: http://www.consumer.ftc.gov/features/feature-0014-identity-theft.
Title 16, part 603.2 of the Code of Federal Regulations defines Identity Theft as “a fraud committed or attempted using the identifying information of another person without authority.”
About Internal Audit
As defined by the Standards for the Professional Practice of Internal Auditing, “Internal Audit 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.”
Code of Ethics: Internal Audit
Purpose
The purpose of the Institute of Internal Auditors’ Code of Ethics is to promote an ethical culture in the profession of internal auditing. A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk, control, and governance processes. (Adopted by the IIA Board of Directors, June 17, 2000).
Principles
- Integrity — The integrity of internal auditors establishes trust and provides the basis for reliance on their judgment.
- Objectivity — Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. They make a balanced assessment of all relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
- Confidentiality — Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
- Competency — Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.
Rules of Conduct
Integrity
- 1.1 Shall perform their work with honesty, diligence, and responsibility.
- 1.2 Shall observe the law and make disclosures expected by the law and the profession.
- 1.3 Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization.
- 1.4 Shall respect and contribute to the legitimate and ethical objectives of the organization.
Objectivity
- 2.1 Shall not participate in any activities or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization.
- 2.2 Shall not accept anything that may impair or be presumed to impair the professional judgment.
- 2.3 Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
Confidentiality
- 3.1 Shall be prudent in the use and protection of information acquired in the course of their duties.
- 3.2 Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
Competency
- 4.1 Shall engage only in those services for which they have the necessary knowledge, skills, and experience.
- 4.2 Shall perform internal auditing services in accordance with the Standards for the Professional Practice of Internal Auditing.
- 4.3 Shall continually improve their proficiency and the effectiveness and quality of their services.
Take the Next Step
See something? Say something. Protect NSU’s mission of accessible, affordable education for every student—especially those relying on financial aid and college scholarships—by reporting concerns and learning how internal controls keep the path to paying for college secure.
