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How does Internal Audit determine when to conduct an audit and when to conduct a consulting service?


The Internal Audit director is responsible for deploying existing Internal Audit resources in a manner that optimizes the balance between assurances and consulting services.

Internal audits are generally initiated by Internal Audit as part of the annual audit plan. The annual audit plan, which is approved by the UC Regents, is designed to provide information and assurances on governance, risk management and internal control processes. The scope of an Internal Audit is developed by Internal Audit in consultation with management.

Consulting services are requested by management or suggested by Internal Audit and agreed upon by management. Assisting campus management in the discharge of their fiduciary responsibilities through consulting services that are designed to add value and improve operations is another role of the Internal Audit program. The scope of the consulting service is developed by the client in consultation with Internal Audit.