Mission Statement

The mission of Internal Audit Services is to assist The Board of Regents and University management in the discharge of their oversight, management, and operating responsibilities through independent audits and consultations designed to evaluate and promote the system of internal controls, including effective and efficient operations.

Authority

IAS is authorized full and unrestricted access to information including records, computer files, property, and employees of the University.

Except where limited by law or University policy, the work of IAS is unrestricted and is free to review and evaluate all policies, procedures, and practices of any University activity, program, or function.

IAS functions under the policies established by The Regents of the University of California and by University management under delegated authority in accordance with the authority granted by the Board of Regent's approval and applicable federal and state statutes.

To permit the rendering of impartial and unbiased judgment essential to the proper conduct of audits, internal auditors will be independent of the activities they audit.

The Office of the University Auditor has direct access to both the President and The Regents of the University of California, recognized by a dual reporting relationship. The Office of the University Auditor reports to the Senior Vice President--Business and Finance and The Board.

All Internal Audit Offices have direct access to both the campus Chancellor and to the Office of the University Auditor.

Internal Auditors may take directly to the Chancellor, the University Auditor, the President, or The Regents matters that they believe to be of sufficient magnitude and importance.

In performing the audit function, the Internal Audit Office has no direct responsibility for, nor authority over, any of the activities reviewed. Therefore, the internal audit review and evaluation process does not relieve other persons in the organization of the responsibilities assigned to them.