Everyone within the University has some role in regards to Internal Controls. The
roles vary depending on the level of responsibility and the nature of the involvement
of the individual.
- The Office of Internal Audit's (OIA) role is to examine the adequacy and effectiveness
of the University internal controls and make recommendations where control improvements
are needed. Since OIA is to remain independent and objective, it does not have the
primary responsibility for establishing or maintaining internal controls. However,
the effectiveness of the internal controls are enhanced through the reviews performed
and recommendations made by OIA.