Preparing for an Audit
If your area is selected for a review, the responsible director or department head will be notified of our intentions to perform an audit.
Every audit is unique in terms of objective and scope. There is no template we can provide as a complete preparation checklist. However, some things that the Internal Audit Department (IAD) commonly requests during an audit are the area’s organizational chart; list of employees, their job title, contact information, and planned time off which will impact audit schedule; contracts; policy and procedural manuals; and financial information. Please see the Audit Process for additional information.
All employees must cooperate fully with any audit, inquiry or investigation undertaken at USNH’s direction by its attorneys, investigators, internal auditors or external auditors. USNH External Audit Policies
The University System of New Hampshire’s information and operations are subject to audit by internal auditors employed by the University System and external auditors contracted by the System.
Most audits are for routine assurance purposes. Investigations are considered non-routine audits, undertaken when an allegation has been made of fraud, certain other misconduct, or serious regulatory or policy noncompliance. All employees have an obligation to report to the University System of New Hampshire Internal Audit Department, or other appropriate administrative offices, any suspected theft, fraud, embezzlement, destruction of property, or any other irregularity causing a loss, and to cooperate in its investigation. Employees’ responsibilities in an audit or investigation are limited to responding to auditors honestly and supplying requested information and documentation in a timely manner without making alternations. Refer to USNH Policy on Fraud and USNH Policy on Audits.
Internal audits are conducted in accordance with the USNH Internal Audit Department charter Internal Audit Charter.