Follow-up Process

The Internal Audit Division (IAD) performs follow-up audit on all audit issues subsequent to the issuance of audit reports by our office or the Office of the State Auditor (OSA). During audit follow-ups, IAD performs appropriate testing, evaluation, and verification to determine the adequacy, effectiveness, and timeliness of actions taken by management (or as a result of other internal or external factors) to correct reported issues and recommendations. Once IAD is satisfied, based on evidence identified, that audit findings have been sufficiently addressed within a reasonable timeframe, the audit is closed and the relevant parties notified via a “Pass Letter”. If audit issues are not sufficiently addressed, the Chancellor and other relevant stakeholders are notified via a “Failed Letter”.

The follow-up process is illustrated below: