Audit FAQs

Can an internal audit be refused?
No. Internal Audit has a right of access to all documents and records needed to carry out the audit. They aim to agree a convenient time to carry out the work although in exceptional circumstances this may not be possible.
Are there different types of internal audit?
Yes. In addition to the process described above, there are computer audits which concentrate on specific IT systems and investigations where senior officers ask Internal Audit to undertake a specific review of an area causing concern.
Is it a requirement to agree with what Internal Audit has recommended?
Not necessarily. The degree of importance of recommendations varies. It is useful to discuss findings and the implications before the final audit report is drafted.
Who looks at the Internal Audit reports?
All audit reports are seen by the Director of Finance
A summary of the reports is also seen by the President & Vice Chancellor, members of the Audit Committee and the external auditors. The Audit Committee is a committee of the University Council.
Can Internal Audit be asked for assistance?
Yes. This might be for advice on the University’s rules and procedures, on implementing new systems, or in special circumstances. Please contact the Director of Finance the first instance.

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