• Embed Doc
  • Copy Link
  • Readcast
  • Collections
  • 3
    CommentGo Back
Download
 
UNIVERSITY OF CALIFORNIA INTERNAL AUDIT MANUAL
University of California 6/9/2009 Page
1
 
CONTENTS
INTRODUCTIONSECTION 1000 AUTHORITY, ORGANIZATION AND PROFESSIONALSTANDARDS
1100 Mission and Management Charter1200 Outline of UC Audit Management Plan1300 Policy on Dual Reporting for Internal AuditAppendix 1 – Organizational Chart1400 Professional Standards and EthicsAppendix 2 – Responsibility ChartAppendix 3 – IIA Code of EthicsAppendix 4 – Cross Referenced Ethics Matrix
SECTION 2000
 
INTERNAL AUDIT PROGRAM
2100 History and Overview2200 Customers and Services2300 Communications2400 Role of the University Auditor’s Office2500 Guidelines for Local Audit CommitteesAppendix 5 – Sample Audit Committee Charter
SECTION 3000
 
INTERNAL AUDIT PROGRAM PLANNING ANDREPORTING
3100 Strategic PlanAppendix 6 – FY04/05 Strategic Plan3200 Operating PlansAppendix 7 – Audit Planning TimelineAppendix 8 – Risk ModelAppendix 9 – Audit UniverseAppendix 10 – Sample Audit Plan and Narrative Guidelines3300 Monitoring and ReportingAppendix 11 – Standard Time Categories and Definitions
 
UNIVERSITY OF CALIFORNIA INTERNAL AUDIT MANUAL
University of California 6/9/2009 Page
2
 
CONTENTS
SECTION 4000
 
PERSONNEL
4100 Roles and ResponsibilitiesAppendix 12 – Sample Job Description (Staff/Senior)Appendix 13 – Sample Job Description (Principal/Supervisor)Appendix 14 – Sample Job Description (Manager)Appendix 15 – Sample Job Description (Director)Appendix 16 – Sample Skills Matrix4200 Career Development and CounselingAppendix 17 – Sample Career Development Form4300 Training and Professional Development4400 Skills Assessment and Resource Analysis4500 Performance EvaluationsAppendix 18 – Sample Performance EvaluationAppendix 19 – Sample Interim Evaluation
SECTION 5000 LIAISONS
5100 Campus Controllers5200 General Counsels Office5300 State Auditor General5400 Law Enforcement Agencies5500 Department of Energy
SECTION 6000 AUDIT SERVICES
Appendix 20 - Internal Audit ProcessAppendix 21 – General Audit Process6100 Planning an AuditAppendix 22 – Sample engagement letterAppendix 23 – Sample audit assignment sheetAppendix 24 – Sample preliminary survey template6200 Conducting an AuditAppendix 25 – Sample Attestation (Auditor)Appendix 26 – Sample Attestation (Manager)Appendix 27 – Sample Attestation (Director)
 
UNIVERSITY OF CALIFORNIA INTERNAL AUDIT MANUAL
University of California 6/9/2009 Page
3
 
CONTENTS
6300 Reporting ResultsAppendix 28 – Audit Report Pre-Issue Check list6400 Audit Follow-up6500 Other Audit Matters
•
 
Project Management and Reporting
•
 
Record Retention
•
 
Dispute Resolution
•
 
Scope Limitations
•
 
Client Satisfaction SurveysAppendix 29 – Sample Client SurveyAppendix 30 – Sample Management Survey
•
 
Access to Audit Information
•
 
Electronic Workpapers6600 Conducting Information Technology Audits
SECTION 7000 INVESTIGATION SERVICES
7100 Introduction7200 Conducting an Investigation7300 Communications and Reporting
SECTION 8000
 
ADVISORY SERVICESSECTION 9000 QUALITY ASSURANCE
9100
 
Quality Assurance Processes at the Local LevelAppendix 31 – Sample Pre-Filing check list9200 System-wide Quality Assurance Programs9300 Quality Assurance Review Manual
of 00

Leave a Comment

You must be to leave a comment.
Submit
Characters: ...
skkaul_ca5647

A very good reference manual indeed. Could have been enriched by some practical Case Studies.

reply11 / 26 / 2009
Maximo Ginez III

Thank you.. I will use this as my reference..

reply08 / 02 / 2009
You must be to leave a comment.
Submit
Characters: ...