UC IRVINE ADMINISTRATIVE POLICIES & PROCEDURES

UC Business & Finance Bulletin
BUS-76 Engagements with the Regents' Audit Firm
RMP-8 Legal Requirements on Privacy of and Access to Information

UCI Administrative Policies & Procedures
Section 710-10, Internal Audit Policy
Section 720-10, Information from Public Records (California Public Records Act) - Guidelines
Section 720-11, Privacy of and Access to Information (Excluding Student Records) - Guidelines
Section 720-12, Student and Student Applicant Records - Guidelines

UCI Delegation of Authority
IDA 018 Audit Responsibility

A. Introduction

B. Definitions

1. External Auditors

External auditors are any auditors or investigators conducting reviews at UCI who are not employed by the UC system or the UCI Internal Audit department. External auditors include public accountants (CPAs), state auditors (Auditor General, etc.), Medicare auditors, federal auditors/investigators (U.S. General Accounting Office, Inspector General, etc.), and auditors from local governments and agencies (Orange County).

2. Internal Audit Director

The Director of Internal Audit is responsible for the UCI internal audit function and reports to the Vice Chancellor-Administrative and Business Services and to the University Auditor. The Director of Internal Audit is responsible for coordinating the external audits and reporting the status of the external audits to the Vice Chancellor.

3. Entrance and Exit Conferences

The entrance conference is the initial meeting to discuss the scope of an external audit. The exit conference is the final meeting to discuss the audit review and conclusions, including audit findings and recommendations.

C. Policies

1. Chancellor's Policy Statement - Audit Responsibility

The Vice Chancellor-Administrative and Business Services is responsible for external audits, and for reviewing and coordinating action on all external audits and audit reports which involve UCI (see IDA 018). The Director, Internal Audit is the Federal Audit Coordinator.

2. Policy on Relations with External Audit Groups

a. Responsibilities of Administrative and Business Services

All external audit or investigation groups must coordinate their visits with the Vice Chancellor-Administrative and Business Services. The Vice Chancellor will conduct an entrance conference with the external auditors, as appropriate, determine the purpose and scope of the audit, notify the appropriate UCI offices of the impending review, assure the auditors will conduct an exit conference, and coordinate actions on the completed reviews.

b. Responsibilities of Schools and Departments

It is the responsibility of the UCI schools, UCI Medical Center, and departments to assure that external audit groups have contacted the UCI audit coordinator or direct the audit group to make the appropriate contact as defined in the procedures.