Policies & Procedures


Section 1

Business and Financial Affairs


Sec. 710-11: External Audit Policy

Responsible Administrator: Director - Internal Audit
Revised: April 2016

References / Resources

  • UC Business and Finance Bulletins
    • BUS-76 Engagements with the Regents' Audit Firm
  • 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

Contact: Director-Internal Audit at (949) 824-6757

A. Introduction

The University is subject to audit by various external audit groups. External audits include the annual audit by the University's public accountants and various federal, state, and local governments and agencies. In addition, the UCI campus must respond and coordinate actions to the Office of the President on various audits and audit issues. Therefore, it is necessary to assign within UCI and UCI Medical Center, the responsibilities for review and coordination of the activities of external audits.

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 Chancellor and Senior Vice President, Chief Compliance & Audit Officer. The Director of Internal Audit is responsible for coordinating the external audits and reporting the status of the external audits to the Vice Chancellor, Administrative and Business Services.

  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
    1. 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.

    2. 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 (949) 824-7459 or direct the audit group to make the appropriate contact as defined in the procedures.