As the size and complexity of Jackson State University continues to increase, so do the overall day-to-day responsibilities of management. As a result, the Office of the Internal Auditor was established to assist management with the effective discharge of its responsibilities by furnishing it with objective analyses, observations, recommendations, and information concerning the activities reviewed. Although this office is part of the University, it will function as an independent appraiser, in the same way as an outside audit firm.

The primary difference is the internal audit department is responsible to management of the University; whereas an outside audit firm is responsible to parties outside the University (i.e. the State Auditor’s Office, the State Board of Trustees of Institutions of Higher Learning).