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什么是内部审计?

内部审计 是独立的, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of risk management, 控制和治理过程.

A typical internal audit 是独立的 and objective appraisal of the controls systems in在这里nt in a unit's or an activity's 政策, 程序和惯例. Internal audit reviews can help you determine whether t在这里 are appropriate internal controls over your business activities and processes and can assist you with improving the efficiency and effectiveness of your operating procedures.

The emphasis of an internal audit is constructive improvement. Internal audit is more interested in helping and organization unit than in locating and reporting episodic, non-systemic错误.

审计的类型

The International Standards for the Professional Practice of 内部审计 from the Institute of Internal Auditors (IIA), recognizes a variety of audit techniques, 通常被称为:

  • 操作审计 - Examine the use of unit resources to evaluate whether those resources are being used in the most effective and efficient manner to fulfill the University's mission and objectives. An operational audit may include elements of other audit types listed below.
  • 财务审计 - Focus on accounting and reporting of financial transactions, 包括承诺, authorizations and receipt and disbursement of funds. The purpose of this type of audit is to verify that t在这里 are sufficient controls over cash and cash-like assets, and that t在这里 are adequate process controls over the acquisition and use of resources. 与外部财务审计不同, internal financial audits do not prepare or express professional opinions on the fairness of the presentation of financial statements.
  • 合规审计 - Review ad在这里nce to laws, regulations, 政策, and procedures. Examples include federal and state law, Trustee 政策, and chancellor's office directives. Recommendations typically call for improvements in processes and controls intended to ensure compliance with regulations.
  • 信息系统(IS)审计 - Examine the internal control environment of automated information processing systems and how people use those systems. IS audits typically evaluate system input, output, and processing controls; backup and recovery plan; system security; and computer facility reviews. IS auditing projects can focus on existing systems, as well as systems in the development stage.
  • 内部控制检讨 - Focus on the components of the university and auxiliary organization major business activities. 比如工资和福利, 现金处理, inventory and equipment and their physical security, 补助金及合约, and financial reporting are usually subject to review.
  • 调查 - Seek to establish evidence of impropriety; imply a systematic track-down of information the auditor hopes to discover or needs to know. 调查 include alleged instances of fraud, 浪费和滥用, and improper governmental activities.
  • 咨询服务 - More consultative in nature than traditional audits and performed in response to requests from campus management. Advisory services enhance awareness of risk, control and compliance issues and provide a proactive independent review and appraisal of specifically identified concerns. Advisory services may include internal control and risk management reviews, 过渡的评论, 业务流程评估, 以及其他活动

Audits Performed at 萨克拉门托 State

Our campus is subject to audits from both internal and external entities.

外部审计

审计 and 咨询服务 acts as a liaison between our campus and several external auditing entities performing various audits as dictated by the laws, 政策, and regulations governing campus operations.

If you receive notification of an impending audit, please contact 审计 and 咨询服务 immediately by clicking 在这里.

外部审计实体

内部审计

审计 and 咨询服务 at 萨克拉门托 State may conduct internal audits as assigned by current policy and administration, based upon several factors including campus risk assessments, 系统的政策, and on the advice of our Chancellor's Office of 咨询服务 (OAAS).

内部控制检讨

内部控制检讨 at 萨克拉门托 State focus on the components of the University's major business activities, 例如现金处理, 学生费用管理, 赠款和合同.

咨询服务

ACS offers consulting services, free of cost, to campus departments and organizations. 咨询 engagements can include internal controls and 业务流程评估, with a focus on process improvement within applicable 政策 and procedures.