History and Overview

UC Internal Audit has evolved since the mid 1950s from a single function performing campus audits to an Internal Audit Program comprised of thirteen Internal Audit Offices, plus the University Auditor's Office. The Program provides a broad spectrum of services to assist The Board of Regents and University management in the discharge of their oversight, management and operating responsibilities.

Campus Audits

The Internal Audit Program was first established at the University of California, Berkeley campus in July 1955 with one auditor responsible for auditing all of the campuses. Soon thereafter, a second auditor established a "branch office" based out of UCLA for the southern campuses. The audit function remained centralized and grew over time to a staff of approximately eight in the north division and six in the south division by the early 1960s.

Efforts to Expand Program

During the 1970s, University administration consistently reported to The Regents' Committee on Audit that the Internal Audit Program was understaffed due to budget constraints.

In 1976, the University of California's external auditors, Haskins & Sells, observed that Internal Audit staffing, which had not increased since 1963-1964, had not kept pace with the growth of the University. With local management's interest in an Internal Audit function, certain campuses began to establish their own "management audit" capabilities. Management committed to increase the audit staffing level and to study the organization of the Internal Audit Program.

Decentralization

As a result of the study, University administration worked with Haskins & Sells to develop a Reorganization Plan for the Internal Audit Program in 1978. This plan was consistent with the strict accountability program in a decentralized environment introduced by President Saxon, and based on the premise that campuses are responsible for monitoring their operational activities.

The UC Internal Audit Program's perspective of its customers and services has evolved and broadened along with the changes occurring within the internal audit profession. The changes in the profession itself are, in part, based on the report of an Institute of Internal Auditors' Guidance Task Force in 1999; even the definition of internal auditing has been revised.