Audit Manual

Introduction Intro
Section A - Operating Policies
University Policies Regarding Internal Audit A-1
Board of Visitors Policy No. 1610 A-2
University Policy No. 3002 (Authority) A-3
University Policy No. 3003 (Handling Fraud) A-4
University Policy No. 3005 (Reporting) A-5
Institute of Internal Auditors A-6
Professional Practices Framework A-6.1
Code of Ethics A-6.2
Reporting To The Audit Committee A-7
COSO - Internal Control Integrated Framework A-8
Section B - Overview - University Auditor's Office
Mission B-1
Audit Charter B-2
Internal Audit Within The University B-3
Staff - Organization Chart B-4
Types Of Work Performed B-5
Commitment To Qulaity B-6
Auditee Questionnaire Memo B-6.1
Auditee Questionnaire B-6.2
Objectivity B-7
Due Professional Care and Fraud B-8
State Police Criminal Referral Form B-8.1
Professional Proficiency B-9
Continuing Professional Education Record B-9.1
Director of Internal Auditing Responsibilities B-9.2
Auditor-In-Charge Responsibilities B-9.3
Section C - Audit Procedures And Techniques
Risk Assessment and Annual Audit Planning C-1
Project Assignment C-2
Project Assignment Form C-2.1
Project Budgets C-3
Project Budget Form C-3.1
Project Budget Form - Low Risk Audits C-3.2
Opening Conference C-4
Entrance Conference Memo C-4.1
Survey Techniques C-5
Preliminary Survey C-6
Preliminary Survey Program C-6.1
Preliminary Survey Forms C-6.2, C-6.2.1, C-6.2.2, C-6.2.3, C-6.2.4, C-6.2.5, C-6.2.6, C-6.2.7, C-6.2.8, C-6.2.9, C-6.2.10, C-6.2.11, C-6.2.12, C-6.2.13
Guide To COSO Evaluation Of Internal Control C-6.3
Documentation of Systems and Controls C-7
Flowcharting Documentation Standards C-8
Flowcharting Example C-8.1
Narrative Documentation Standards C-9
Narrative Documentation Example C-9.1
Evaluating Internal Control C-10
The Audit Program C-11
Audit Program Example C-11.1
Statistical Sampling In Audits C-12
Audit Work Papers C-13
Work paper Checklist C-13.1
Audit Work Paper Review C-14
Attributes Of A Well-Developed Audit Finding C-15
Security And Control Of Work Papers C-16
Exit Conference C-17
Audit Reports C-18
Audit Report Checklist C-18.1
Audit Report Format C-18.2
Follow-up Report Format C-18.3
Draft Report Cover Letter C-18.4
Vice President Draft Report Cover Letter C-18.5
Final Report Cover Letter C-18.6
Communications C-19
Post-Audit Review And Completion C-20
Post-Audit Review Form C-20.1
Follow-up Audits C-21
Follow-up Audit Memo C-21.1
Program Audits C-22
Economy And Efficiency Audits C-23
Scope and Objectives Of IT Auditing C-24
Data Center/Computer Operations (OCCS) Audits C-25
Applications Systems Audits C-26
Systems Development Audits C-27
Other Personal Or Departmental Environments C-28
Section D - Audit Administration
Personal Conduct and Appearance D-1
Marketing The Internal Audit Function D-2
Internal Audit Duties Versus Line/Operational D-3
Assistance To External Auditors D-4
Project Numbering System D-5
Time Reporting D-6
Financial Administration D-7
Working Hours D-8
Leave Reporting Form D-8.1
Auditor Evaluations D-9
Quality Assurance Reviews D-10
Record Retention D-11
Reference Materials D-12