The Office of the Internal Auditor reports directly to the President, with the authority to review and appraise all policies, plans, procedures and operations, and to recommend corrective actions necessary. The OIA has no authority or responsibility for the activities it audits. The OIA works independently, so that its work can be carried out freely and objectively, with impartial and unbiased judgments – essential to the proper conduct of audits.

Internal Audit personnel shall have full, free, and unrestricted access to all University systems, functions, operations, records, activities, properties and personnel. In the performance of audits and with full consideration of safekeeping and confidentiality, the Internal Auditor will make the needed arrangements when examining and reporting on confidential items.

Although a common courtesy, the Internal Audit staff is not required to give notice prior to performing an audit.

In compliance with the standards set forth by the Institute of Internal Auditors and IHL, the Office of the Internal Auditor does not have the authority to implement or insist on the implementation of its recommendations. Implementation is ultimately the decision of the management.