活动

内部审计处执行各种工作，包括:

• 鉴证服务(审计) -审计是对证据的客观评价，以提供独立的意见或结论. 审计业务的性质和范围由审计部门确定. 范围不限于数据的准确性和遵守规则, 但也包括适当的控制, 效率, 可靠性, 资产保障, and consideration of any matters which may adversely impact the institution in pursuit of its 目标.
  每季度, we follow-up on all identified issues to ascertain and report to 校董会 on whether management has taken appropriate remedial action on internal and external audit findings and recommendations.
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• 咨询服务 - Consulting services are advisory in nature and are generally performed at the specific request of management—the 目标 and types of work performed will be collaboratively determined with management. 例子包括:
  • 审核客户对外部审计报告的回复;
  • 对欺诈预防、内部控制和风险评估流程进行培训;
  • Analyzing client or third-party prepared data; and
  • 记录客户促成的风险评估练习.
• 欺诈的评论 -只要收到投诉或有任何欺诈迹象，就进行这种审查.
• 紧急拨款 -如果一个组成部分从国家获得紧急拨款, 收据, 支付, and reporting of such appropriations will be subject to review by the Chief Audit Executive and Component Director.

年度计划

查看审计和合规计划- 2024财年
查看内部审计年报- fy2023

每年夏季为下一财政年度编制年度审计计划. 根据法规的要求, 这个计划是以风险评估为基础的, 在计划制定之前的一段时间内，由内部审计办公室执行哪些工作.

通常, the risk assessment process includes interviewing managers to develop a “baseline” of information about activities, 目标, 风险, 减轻控制. 这个过程大约需要30分钟. 在某些年份，管理人员只会被要求更新任何变化的信息. 这个评估不是审计. 而, it collects information to enable the 内部审计署 to determine where it can best spend its resources.

风险评估, 辅以管理层和校董会提供的信息, 是内部审计办公室用来制定年度审计计划的, 提交校董会在八月的校董会会议上批准.

计划变更, 然而, 是否经常需要适应不断变化的环境和未识别的风险.

审计过程

审计过程包括以下步骤:

• 调度 -在适当的时候，与管理层讨论并商定审核的时间.
• 聘书 - 的 engagement letter serves to notify management of a pending audit/consulting services engagement. 通过电子邮件通知, 通常包括要求提供审查所需的初步文件, 比如书面政策, 程序及流程图, 等. 视审核工作的性质而定, 一些受影响的员工可能很少或根本没有收到提前通知.
• 进入会议 - An entrance conference may be scheduled with the department to discuss the purpose and scope of the audit. 如果被审核方愿意，可以通过电话或电子邮件来完成. We encourage auditees to discuss any concerns or questions they have about the audit and will solicit input regarding issues management would like us to include in the review.
• 现场工作 -尽可能实用, we will review documentation in our office; 然而, 我们可能还需要到现场工作，以获取必要的记录和信息. We will frequently conduct interviews 和完整的 questionnaires with departmental personnel to gain a better understanding of operations and procedures. 我们意识到每个人的时间都是宝贵的, 因此，我们尝试提前安排会议，并解决日程冲突. 请注意，TSUS规则和条例规定“审核员应具有充分的, 免费的, 不受限制地参与所有活动, 记录, 财产, 基础设施, 和人员.” 的 Rules further stipulate that documents and information we obtain during any review are to be safeguarded and handled in a professionally responsible and confidential manner in accordance with Texas Law.
• 审计报告草稿 -整个审查过程, 我们会与部门管理层讨论潜在的问题和建议. 在完成我们的工作之后, 我们将草拟一份报告，提交部门管理层审阅和评论. We encourage open communication and the sharing of information with employees familiar with the details to ensure that issues noted in draft reports are accurate, 相当了, 和完整的. 报告草稿可能会有几次修改, 特别是如果是新的, relevant information becomes available or circumstances change significantly during the drafting stages. 最终, we will request a response from management for each of the recommendations contained in the draft report. 根据TSUS的规章制度, 管理层的回应必须包括纠正措施计划, 负责实施纠正措施的人员, 以及完成的预计时间表. 审计报告在机构一级编制完成后, 一份副本将通过电子邮件发送给德克萨斯州立大学系统首席审计执行官进行审查. 任何进一步的修订应在最终报告发布前得到被审计单位的同意.
• 退出会议 -被审核方可选择召开正式退出会议. 有时, 这个过程可以通过电子邮件非正式地完成, 电话或其他通讯方式.
• 报告分布 -最后审计报告提交给主席, 并将副本分发给适当的组件管理, 校长和其他系统办公室主管, 校董会, 州政府官员.

后续

All TSUS components are required to provide a quarterly report to 校董会 about their progress resolving open issues. 这些信息包括在每次季度会议提供给董事会成员的董事会手册中. 的 local Audit Director will send a list of all open issues to management each quarter and will perform brief audit procedures to verify the status provided. 当地审计主任将协调这些报告，并传达必要的时间表. Managers are urged to respond promptly in order to ensure timely information is provided to the Board.

调查

的 内部审计署 performs investigations into allegations of waste or abuse received via the System’s fraud reporting hotline, 以及通过国家审计署收到的指控, 和/或其他来源.

由于侦查的特殊性, management is informed about their nature and our related activities on a strictly “need to know” basis. All employees are required to provide information requested by auditors performing such investigations and must maintain confidentiality as requested by the auditor. 除了, we may require employees interviewed to sign attestations regarding the testimony provided and a confidentiality form.

以下是TSUS规则的摘录 & 规定:

诈欺检讨及怀疑挪用公款的内部调查, 盗用, 及其他财政违规行为. 校董会在第八章中制定了反欺诈政策, 一、本细则第一款. 的 System Chief Audit Executive is charged with responsibility for coordinating review and investigative activities as necessary with Component-housed Directors, 组成警察部门, 副校长和总法律顾问办公室, 人力资源办公室, 以及适当的外部执法和其他监督机构. 的 System Chief Audit Executive will make every reasonable and lawful effort to protect the rights and the reputations of those involved in an internal audit review involving allegations of fraud, including the employee/complainant who reports alleged fraud; the individual(s) interviewed during the resultant review; and the individual(s)/entity(ies) against whom the allegations were made. Fraud review results are not routinely disclosed or discussed with anyone other than those who have a legitimate need to know. 如果审查证实存在欺诈行为, the System Chief Audit Executive or his/her designee will prepare and distribute a report in accordance with Paragraph 7.本章第93条. 的 System Chief Audit Executive will communicate substantiated fraud committed by System employees to the State Auditor’s Office in accordance with Texas Government Code §321.022.

审计的协调

的 内部审计办公室组成审计主任对机构的所有审计活动保持全面的了解. 的 组件审核总监 与外部机构，如国家审计署的接口. He/she should be kept informed about all audit activities on campus and should be provided with copies of all audit reports.

在这种情况下, 比如国家审计署, notify component management about upcoming audits or send draft or final audit reports to components, 接收人应向组成部分审计主任提供副本, 除非该机构已经将导演列入副本名单.

咨询服务

Consulting services are advisory in nature and are generally performed at the specific request of management—the 目标 and types of work performed will be collaboratively determined with management. 例子包括:

• 审核客户对外部审计报告的回复;
• 对欺诈预防、内部控制和风险评估流程进行培训;
• Analyzing client or third-party prepared data; and
• 记录客户促成的风险评估练习.

的 way in which such services are performed is generally agreed with management before work starts, 尽管过程通常遵循本网站其他地方的审计描述.

为了不断改进我们对管理层和组件的服务, we may also request completion of a customer satisfaction survey upon completion of consulting services engagements.