IDA 018

IDA018 - Audit Responsibility

IDA 018

July 21, 1995

VICE CHANCELLOR-ADMINISTRATIVE AND BUSINESS SERVICES
DIRECTOR OF INTERNAL AUDIT

RE: Delegation of Authority - Audit Responsibility

The Director of Internal Audit is delegated the authority to perform audits of the campus, hospital, and clinics in accordance with the University of California Audit Management Plan and the University of California, Irvine policy on internal audit and which encompass the following:

  1. Financial audits, including reviews of payroll, departmental financial records, inventories, etc.
  2. Review of internal control, including analysis of receipts and disbursements (imprest cash funds, cashiering, etc.).
  3. Operational audits including the review and appraisal of procedures, systems, compliance with University policy, etc.
  4. Special reviews as requested by management or as considered necessary by the Director of Internal Audit.
  5. Reviews of computer facilities and information systems.
  6. Coordination and conduct of entrance and exit interviews with federal, state, and other audit agencies on the Irvine campus.
  7. Coordination and response to audit activities conducted on campus and at UCI Medical Center by external auditors or requested by the Office of the President.

The Vice Chancellor-Administrative and Business Services is responsible for the coordination of external audits in accordance with Irvine campus policies and procedures on external audits, and for reviewing and coordinating action on all external audits and audit reports which involve the University of California, Irvine. The Director, Internal Audit is the Federal Audit Coordinator.

This delegation of authority and responsibility may not be further redelegated and supersedes the March 25, 1986 delegation of authority from Chancellor Peltason on the same subject.


Laurel L. Wilkening
Chancellor

cc: Executive Vice Chancellor
Vice Chancellors
Executive Director-UCI Medical Center
Assistant Vice Chancellor-Accounting and Fiscal Services
Director of Finance, UCI Medical Center
Counsel to the Chancellor
Coordinator, Campus Administrative Policies