Policies & Procedures


Section 1

Business and Financial Affairs


Sec. 710-11: External Audit Policy 

Responsible Office: Internal Audit Services
Revised: December 2022

References / Resources

  • UC Business and Finance Bulletins
    • BUS-76 Engagements with the Regent's Audit Firm
  • UCI Administrative Policies & Procedures
    • 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 Services 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, UCI 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 Health, 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 UCI Internal Audit Services. 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 Services Director

    The Director of Internal Audit Services 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 Services is responsible for coordinating the external audits and reporting the status of the external audits to the Chief Financial Officer/Vice Chancellor-Division of Finance and Administration (CFO/VC-DFA).

  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 CFO/VC-DFA 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 Services is the Federal Audit Coordinator.

  2. Policy on Relations with External Audit Groups
    1. Responsibilites of the Division of Finance and Administration

      All external audit or investigation groups must coordinate their visits with the External Audit Coordinator. The External Audit Coordinator 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, ensure 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 Health, and departments to ensure that external audit groups have contacted the UCI External Audit Coordinator at (949) 824-7459 or direct the external audit group to make the appropriate contact as defined in the procedures.