1. Notification Letter - With few exceptions, auditees are notified in writing when their area is selected for an audit. 由于某些审计工作的性质，我们可能很少或不提前通知. These letters are sent to the Vice President of the area being audited as well as to the appropriate Dean, Chairperson, or Director. The notification letter states the scope and objectives to be accomplished in the audit.
2. Entrance Conference —取决于审计的类型和计划的审计工作量, an entrance conference may be scheduled with the head of the department to discuss the purpose and scope of the audit. 如果被审核方愿意，也可以通过电话来完成. We encourage auditees to discuss any concerns or questions they have about the audit. Together, the auditee and the auditors determine the departmental personnel and data needed to conduct the audit.
3. Audit Work - It will often be necessary for the auditors to be in your area to review departmental records and conduct interviews of departmental personnel. The interviews are necessary for the auditor to become familiar with the department's operations and procedures. We realize each person's time is valuable so we attempt to arrange meetings in advance and to work around scheduling conflicts. Written policies and procedures may also be requested to aid the auditor in understanding the operations. 审计的持续时间将根据其范围而有所不同. Limited scope audits may take only a week or two while broad scope audits may take several months. The level of cooperation received from the auditee also has a bearing on the duration of the audit. Access to personnel and records is important for the prompt completion of our work.
4. Communicating Results -需要纠正措施的问题记录在审核发现表中. 审核发现表将发给管理层, 谁一般会有10个工作天的时间对调查结果作出回应. 管理层的回应应包括纠正措施计划, along with timelines for implementation and the position(s) responsible for implementation.
5. Exit Conference - An exit conference will be held to discuss the results of the audit, as well as any audit findings. 出席者通常包括审计员, the Dean, Chairperson, or Director, 以及被审核方希望邀请的部门人员. The exit conference provides an opportunity to resolve any questions or concerns the auditee may have about the findings and to resolve any other issues before the final audit report is released.
6. Final Audit Report - The final audit report will include the findings, recommendations, and management's responses. 最后报告的副本将分发给托国立大学校董会, the President, applicable Vice Presidents, the head of the audited unit, the State Auditors Office, the Office of the Governor, the Legislative Budget Board, and the Sunset Commission.
7. Follow-up Reviews - There will be occasions when action to resolve a finding will not be accomplished until after the audit work is finished. Our professional standards require that we follow-up on previously reported findings to determine whether corrective action was taken as planned by the auditee. Follow-up reviews are usually conducted six to twelve months from issuance of the final audit report.
