85.11 - External Audit Review

A. 一般. The University of Idaho cooperates with and assists external auditors whose responsibilities involve review and confirmation of university transactions. An external auditor is defined as any non-university auditor, e.g., state, federal, and/or private firm. [ed. 3-13,牧师. 2-19]

B. 过程. 大学联络. As part of the coordination process, UI Internal Auditing 服务 may serve as a liaison between central administrative offices, university departments, and the external auditors. (牧师. 2-19]

B-1. 最初的接触. The first contact with UI is generally a written notice from the auditing agency. The letter should contain the following information:

• Description of the 范围 and purpose of the audit
• The date(s) the auditor will be on campus
• The department or unit which is the primary contact

B-2. Notify Auditing 服务. When a university department is contacted, the department administrator is to notify UI Internal Auditing 服务 and inform the director of the impending audit. [ed. 2-19]

B-3. 进入会议. A representative of UI Internal Auditing 服务 may attend the entrance conference with the external auditors. The entrance conference identifies the purpose, 范围, and timing of the audit; the information required by the auditors; the personnel who need to interact with the auditors; and the physical facilities needed to accommodate the audit. [Note: Administrators are to assure external auditors full cooperation in all requests for information related to the 范围 of the audit.] [ed. 2-19]

B-4. 面试. If requested by the external auditors, the administrator of the audited department arranges interviews with appropriate employees. Scheduled interviews and arrangements insure the following:

• Proper employees are available to assist the auditors
• Relevant records are assembled and available
• The interview is scheduled around departmental activities

B-5. 记录访问. University records are public documents and are available for audit purposes subject to the normal privacy safeguards and availability. The university Records Retention program allows destruction of records within prescribed time limits [See APM 65.02].

B-6. 退出会议. In most cases, the external auditor will hold an exit conference at the conclusion of the audit. The exit conference informs university representatives of the audit issues, clarifies possible ambiguities, and seeks agreement upon the facts at issue. The external auditor and the departmental administrator arrange the exit conference. Depending upon the 范围 of the audit, a representative of UI Internal Auditing 服务 may attend the exit conference. [ed. 2-19]

B-7. Audit Report Responses. The audited departments are usually provided an opportunity to respond to the audit report findings. These responses should be reviewed by the department director and/or dean prior to issuing back to the audit agency. Copies of the responses should also be distributed to UI Internal Auditing 服务 for reference filing.

C. 信息. Questions concerning interaction with external auditors should be directed to UI Internal Auditing 服务. [ed. 3-13, 2-19]

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