Focus of our internal audit projects are primarily on operations rather than on fiscal results. Depending on their complexity, audits may last for several weeks to several months and typically include the review of internal controls, determining adherence to applicable regulations, policies and procedures, and testing of selected transactions. Our schedule of audits is based on the risk analysis used to prepare the annual work plan. Except for rare instances that require us to perform audits in accordance with Generally Accepted Government Auditing Standards, audits are performed in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.
A typical audit has several stages, some of which call for the direct involvement of auditees. Prior to beginning fieldwork, an engagement letter is sent to the auditee(s), followed by an entrance conference to discuss the scope, objectives, and any concerns management may have regarding the audit. At the conclusion of the audit, an exit conference is held to discuss findings and recommendations, ensure they are factual, and coordinate issuance of the report. Issued audit reports include management's responses to auditors' recommendations. Our audit reports are public documents and are distributed to the President, Vice Presidents, auditees, and the Board of Trustees.
In addition to traditional internal audits, our office may be requested to advise on the development of performance measures; assess the reliability and validity of information provided by the University on performance measures and standards; and, review actions taken by management to improve performance and meet program standards.
Management Advisory Services
These services are not as in-depth as audits, usually requested by management, and conducted and reported with less formality than audits. Management advisory services are typically performed to satisfy management's requests for analysis of specific problems, design of control systems, progress reporting on prior audit recommendations, and asset verification.
For information relating to internal or management controls, review the Guide to Internal Controls. For a management perspective on audits and how to be ready for an audit, review The Audit Survival Guide and Segregation of Duties.
Our office is responsible for investigating allegations of waste, fraud and abuse within the University. Investigations may arise from anonymous tips via the State of Florida Get Lean Hotline and written or verbal correspondence with our office. We accept direct anonymous reporting of potential irregularities through our internal complaint form and we also encourage reporting of incidents to the University Police through its Silent Witness program. Recognizing that each case is unique, due professional care, fairness, and objectivity must be exercised when conducting investigations. Coordination is made with appropriate personnel including legal counsel in gathering and analyzing documents and data for review. For investigations where the Inspector General determines that a criminal act may be involved, the case is turned over to the University Police or other appropriate law enforcement agency. Interim and final reports for investigations are made to the appropriate levels of management and the Board of Trustees.
When investigations are conducted within the scope of the Whistle Blower's Act, procedures cited in Section 112.3189(5), Florida Statutes, are followed to maintain the integrity of the case and preserve the identity of complainants. The Office of the Chief Inspector General, Executive Office of the Governor, operates the state employee Whistle Blower hotline. The hotline is maintained to provide state employees with the opportunity to report significant instances of waste, misconduct, or mismanagement with their respective departments without fear of retaliation. Telephone: (800)543-5353 or (850)922-1060.
Other Departments with investigative responsibilities:
Follow-up on Prior Recommendations
Subsequent to issuance of all reports, we perform follow-up reviews to determine the extent to which recommendations have been implemented. Our staff also performs follow-up on recommendations included in financial and operational audit reports issued by the Auditor General. Our follow-up system is a Web-based application developed by the Florida Board of Education and is accessible to University officials as a management tool.
Rating our Services
At the conclusion of each internal audit and major management advisory services project, we request that the appropriate manager complete the Post-Service Client Assessment form. This form is used for internal evaluations in order to help ensure our effectiveness and improve services offered to the University community. Completed forms may be emailed or delivered to The Office of Inspector General at the Boca Raton campus. (Download the form)
Our office is eager to serve the FAU community by improving communications with all levels of management. All departmental managers are invited to contact Morley Barnett, Inspector General, to discuss current operations and seek advice on best practices for areas under their control.