Frequently Asked Questions
The Internal Audit Department performs reviews to help determine if appropriate controls exist over administrative processes and/or systems. We offer consulting services that can improve the efficiency and effectiveness of your administrative processes.
Generally, the Department Head or Chair will be notified of an audit of their area through the issuance of an engagement letter. Subsequently, the assigned auditor will contact the Department Head/Chair and schedule a meeting to discuss the scope of the audit and logistics of conducting the audit. At this meeting, department personnel are encouraged to discuss concerns or ask questions about the audit. A typical audit has the following stages:
The assigned auditor will review files of prior audits in your area, review departmental literature, research applicable policies, and develop an audit program which lists the steps in which the audit will be performed.
This meeting introduces department personnel to the auditor in charge and allows personnel to share concerns and ask questions.
The auditor performs tests of paper and electronic documents. Interviews of department staff will also be conducted. Throughout the audit, the auditor will inform the Department Head/Chair of possible discrepancies.
The auditor will write a report which states audit procedures, audit results and recommendations for improvement. After the report is completed, a draft will be given to Department head/Chair for review. All reports are formally issued to the University President.
The exit meeting is a meeting between the Department Head/Chair and Audit staff. A review of the report and findings will be discussed along with suggested recommendations. Occasionally, oral recommendations are made on items not included in the report.
Audits can last from several days to several months, depending on the complexity of the audit.
You will be updated throughout the course of the audit so that there are no surprises. At the conclusion of the audit, you will be able to review a draft of the report before the final report is issued. Final reports are issued to the University president with copies distributed to the Department Head/Chair, the respective Vice President, and U.T. System Administration.
There are four types of audits performed:
These audits address questions of accounting, recording, and reporting of financial transactions.
These audits seek to determine if departments are adhering to State, Federal, and U.T. System rules, policies, and procedures.
Information Technology Audits
These audit address the internal control environment of automated information processing systems and how these systems are used. These audits typically evaluate system input, output and processing controls, backup and recovery plans, and system security, as well as computer facility reviews.
These audits review the adequacy of internal controls within the department and determines whether a control conscious environment exists.
If you suspect fraud or non-compliance in your workplace, report it immediately by contacting our office or the UTEP Compliance Office. You will not be required to identify yourself.
Office of Auditing and Consulting Services
Administration Bldg., Suite 402
Telephone #: (915) 747-5191
FAX #: (915) 747-8913
Office of Institutional Compliance
Kelly Hall, Room 308
Telephone #: (888) 228-7713
You may also report anonymously online at: www.reportlineweb.com/utep.