Entrance Conference Agenda
University of Houston System Department of Internal Auditing AUDIT MANUAL
Section C-7 Page 1 of 2
SECTION C-7 ENTRANCE CONFERENCE AGENDA University of Houston System Internal Auditing Department (Campus, College/School Name), Dean’s Review Entrance Conference Agenda (Date) A. B. Internal Audit Plan – Scheduled Audits FY 200x and Budget Hours (Enclosed) Audit Objectives: 1) Determine whether the college’s activities are helping to accomplish its goals and objectives. Determine whether resources are being effectively and efficiently deployed under an adequate system of internal controls. Determine whether the college’s activities comply with statutes, regulations, and policies. Determine whether there are opportunities for standardization among departments/campuses. Determine whether there are other audit objectives as requested by management.
2)
3)
4)
5) C.
Audit Program (Enclosed) 1) 2) 3) 4) Planning Risk Assessment Fieldwork Report Writing & Finding Sheets (Enclosed)
D. E.
Departmental Review Audit Program (Enclosed) Audit Report Format 1) Executive Summary to Chancellor and Chair of the Audit Committee
University of Houston System Department of Internal Auditing AUDIT MANUAL
Section C-7 Page 2 of 2
2) Audit Report a) b) c) d) e) f) Background of Auditee’s operations (supplied by Auditee.) Audit Objectives and Scope of Work Significant Findings (Including Significant Risks) Conclusions Appendix A – Opportunities for Improvement: Findings and Observations Appendix B – Summary of Revenue and Expenditures
3) Action Plan 4) Distribution Matrix (Enclosed) F. G. Audit Feedback Questionnaire – Distributed to Auditee after Exit Conference (Enclosed) Follow-up Procedures Internal Auditing contacts the auditee regarding Action Plan items, which have not been implemented by their deadline, to determine current status and management’s response. H. I. Fraud Benefits of the Audit Process Identification of high-risk areas and internal
Section C-7 Page 1 of 2
SECTION C-7 ENTRANCE CONFERENCE AGENDA University of Houston System Internal Auditing Department (Campus, College/School Name), Dean’s Review Entrance Conference Agenda (Date) A. B. Internal Audit Plan – Scheduled Audits FY 200x and Budget Hours (Enclosed) Audit Objectives: 1) Determine whether the college’s activities are helping to accomplish its goals and objectives. Determine whether resources are being effectively and efficiently deployed under an adequate system of internal controls. Determine whether the college’s activities comply with statutes, regulations, and policies. Determine whether there are opportunities for standardization among departments/campuses. Determine whether there are other audit objectives as requested by management.
2)
3)
4)
5) C.
Audit Program (Enclosed) 1) 2) 3) 4) Planning Risk Assessment Fieldwork Report Writing & Finding Sheets (Enclosed)
D. E.
Departmental Review Audit Program (Enclosed) Audit Report Format 1) Executive Summary to Chancellor and Chair of the Audit Committee
University of Houston System Department of Internal Auditing AUDIT MANUAL
Section C-7 Page 2 of 2
2) Audit Report a) b) c) d) e) f) Background of Auditee’s operations (supplied by Auditee.) Audit Objectives and Scope of Work Significant Findings (Including Significant Risks) Conclusions Appendix A – Opportunities for Improvement: Findings and Observations Appendix B – Summary of Revenue and Expenditures
3) Action Plan 4) Distribution Matrix (Enclosed) F. G. Audit Feedback Questionnaire – Distributed to Auditee after Exit Conference (Enclosed) Follow-up Procedures Internal Auditing contacts the auditee regarding Action Plan items, which have not been implemented by their deadline, to determine current status and management’s response. H. I. Fraud Benefits of the Audit Process Identification of high-risk areas and internal