Internal Audit Office

Audit Process

Selection Phase

An annual risk based audit plan is created using input from university administration, Kansas Board of Regents, managements, and the Internal Auditor. The audit plan also has provisions for special management requests and to investigate possible irregularities.

Planning Phase

In the planning phase, relevant background information is gathered and contact with the client is initiated. Internal Audit staff meet with the client to identify risks and determine the objectives and scope of the audit.

Fieldwork Phase

The audit staff gathers information about the client's operations, functions, strengths, and weaknesses. This phase may include interviews with key personnel, observation of processes, review of documentation, and other audit procedures.

Reporting Phase

A summary of the audit findings, conclusion, and specific recommendations are officially communicated to the client through a preliminary report. Clients must submit responses with timeframes for implementation that address all recommendations. These responses become part of the final report which is distributed to the appropriate level of administration.

Follow-Up Phase

Internal Audit follows up on all audit findings six months to one year after the final report to discuss the client's success at implementing the recommendations.

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