Internal Audit Office
Audit Manual
TABLE OF CONTENTS
1. Introduction
a. Purpose
b. Charter
c. Job Descriptions & Work Plans
d. Organizational Chart
e. Planning Document
2. Office Policies and Procedures
a. Individual Work Plan (In Office Files)
b. Position Descriptions
c. Risk Analysis and Time Budget Schedule
d. Audit Tickler (Office Files)
e. Staff Meetings
f. Report to Chancellor
g. Example of Monthly Reviews
h. Reference Materials: NACUBO - from systems
3. Compliance Inventory
4. Electronic Data Processing (EDP) Sources Used in Audit Research
a. Focus Reports
b. Chart of Accounts
c. Home Page
d. ACUA Control Assessment Tool (CAT)
e. System Security Report
f. Flowcharts
5. Audit Procedures
6. Audit Forms (Office Files)
a. Departmental Evaluation Form
b. General Ledger Account Analysis (spreadsheet)
c. Cash Count and Cash & Stamp Stock Count
d. Internal Audit Procedure Record
e. To Do/Memo Sheet
f. Workpaper/File Index forms
g. Summary of Audit Findings/Recommendations and Management Comments
h. Audit Section Form
i. Exit Questionnaire and Cover Memo
Read-Only Form
-- MS Word document
Online Form
-- fill out & submit online
7. Filing System
8. General Departmental Questionnaires and Program
a. Financial
b. Operational
c. Compliance
