INTERNAL AUDIT

Effective: August 15, 2024

Purpose: To outline the requirements and role of the University's Internal Auditor.

Scope: This policy applies to the University campus wide.

Responsible Office: General University

Policy Statement: University Internal Audit is a continuous independent appraisal activity authorized by the President and the Board of Regents to direct a program of review throughout Emporia State University. University Internal Audit shall have full, free and unrestricted access to any and all University functions, records, files, property, and personnel necessary to accomplish their responsibilities. University Internal Audit will review controlled affiliated corporations, as defined by Board of Regents policy, IRS Form 990, with a focus on potential conflicts of interest and transactions between the University and its controlled affiliated corporations. The University Internal Audit Charter may be obtained from the University Internal Auditor.

The University Internal Auditor reports directly to the President and administratively to the General Counsel and Vice President of Risk Management. University Internal Audit shall report directly to the Kansas Board of Regents Board Fiscal Affairs and Audit Committee any situation wherein the auditor perceives a conflict of interest with or on the part of the President’s involvement with the subject of an audit. University Internal Audit shall report as prescribed by the Board of Regents.

Definitions: All words and phrases shall be interpreted utilizing their plain meanings unless otherwise defined in another University or Board of Regents policy or by statute or regulation.

Procedures: All procedures linked and related to the policies above shall have the full force and effect of policy if said procedures have first been properly approved by the University’s administrator in charge of General University procedures.

[General University procedures - coming soon]

Related Policy Information: [coming soon]