Services We Provide

Audit & Advisory Services is an independent and objective internal audit function reporting to the Regents, President, and Chancellor with information and assurance on the governance, risk management and internal control processes. Our work is guided by the University of California Internal Audit Charter.

Audit & Advisory Services performs various assurance, Consulting/Advisory and support services including:

Audits – audits are specific projects identified by Internal Audit, or requested by UC or campus senior leadership, whose purpose is to provide an objective conclusion as to the achievement or adequacy of established or desired objectives addressing governance, risk management and control processes within the organization.

These projects are generally focused on providing independent assurances over the area reviewed for the benefit of UC and campus senior leadership and are conducted in accordance with professional auditing standards. 

At the conclusion of the project, a formal report with agreed upon management corrective actions, as identified, is issued to the campus principal or senior officer who has responsibility over the area; to the campus ACER Oversight Committee; and to the UC Ethics, Compliance and Audit Office.

Advisory/Consulting Services – are services requested by the client where the nature and scope are agreed to in advance for the benefit of the requesting party.

These projects are intended to add value and improve the organization’s governance, risk management and control processes without the internal auditor assuming management responsibility over the area reviewed. 

Consulting/Advisory Services take on many forms, including;

• management requested reviews, advisory services, and analysis,
• collaboration and advice on campus initiatives,
• consultation on risks and controls within campus operations,
• input on policy/procedure development,
• advice provided through participation on campus committees, and
• training in the areas of governance, risk management and controls.

At the conclusion of the engagement, a report is issued to the requesting principal or senior campus officer or operational director/manager, and to the campus ACER Oversight Committee. Consulting/Advisory service reports are generally not distributed outside the campus, unless the issues addressed are considered material or significant from a UC systemwide perspective.

In addition, Consulting/Advisory services may contain recommendations for consideration by the client, but these recommendations are not generally followed up on by Internal Audit.

Investigations – investigations are independent evaluations of allegations generally focused on improper government activities, including misuse of university resources, fraud, financial irregularities, significant control weaknesses, and unethical behavior or actions. 

Investigation reports are confidential and distribution is limited to the requesting or impacted principal officer or senior campus official; the campus local designated official and/or campus Investigation Workgroup; and the UC compliance and audit officer and UC director of investigations if the investigation reaches required reporting thresholds. 

Participation on Campus and UC Systemwide Committees – Audit & Advisory Services is often invited to participate as a member of an on-going or ad-hoc committees and workgroups.  These committees are often special groups or task forces assembled at the request of management to address specific problems or ongoing issues. Internal audit’s role of these committees is advisory in nature; intended to add value without the internal auditor assuming management responsibility.

External Audit Liaison – Internal Audit is often requested to assist in the coordination and facilitation of reviews conducted by external regulatory agencies, and act in an advisory role in helping departments understand the audit process and how to respond accurately and appropriately to documentation and information requests.

Training – Internal Audit staff has unique knowledge, skills and abilities in the areas of university and campus governance, risk management and control processes, and are available to provide training in these areas as requested.