Internal Audit Charter

An internal audit charter is a formal document that defines internal audit's purpose, authority, responsibility and position within an organization.  Please contact the Internal Auditor if you would like to review this document.

Internal Audit Plan Overview

The purpose of the Internal Audit Plan is to outline internal audits and other activities the Internal Audit Department will conduct during the fiscal year. 

The Internal Audit Plan is developed to satisfy responsibilities established by the Board of Trustees bylaws, the Internal Audit Charter, and applicable professional Standards.

The Internal Auditor is authorized to make changes to the Internal Audit Plan, as deemed necessary, to address changes in identified risks. The Executive and Audit Committee and the President will be notified of any significant additions, deletions, or other changes to the Internal Audit Plan.

The Internal Audit Plan should be based on appropriate risk-based methodology, including the consideration of any risks or control concerns identified by management.  

Board of Trustees Reporting

Board of Trustees Reporting