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The Internal Audit Office
Internal Audit
The mission of the Internal Audit Office is to support the university in the successful achievement of its strategic goals. This is accomplished by serving as an independent partner to university leadership, faculty and staff in the identification and balancing of their units’ risks through objective, flexible, and proactive audit and consultative services.
Who We Are and What We Do
Who We Are
Learn why the Internal Audit Office exists and what objectives we have for the work that we do.
What We Do
Learn how we assess risk, plan our audits and work with external auditors.
Standard Operating Procedures and Position Responsibilities Summary
The following video was developed by the Internal Audit Office. This presentation is intended to serve as a guide to assist faculty and staff in developing both standard operating procedures and position responsibilities summaries.
Services
Operational Audits
Operational audits review the effectiveness and efficiency of operational units within the university. The Internal Audit Office (IAO) measures how successfully a unit achieves its goals and how well it uses its resources.
Financial Audits
Financial audits address issues related to the proper accounting and reporting of financial transactions, including authorizations, cash receipts, cash disbursements and commitments to purchase.
Compliance Audits
Compliance audits measure the university’s compliance with specific established University, federal or state laws, regulations, and policies (e.g., travel guidelines, HIPAA and FERPA).
Information Technology (IT) Audits
IT audits evaluate the design and implementation of internal controls, as well as safeguards over information technology resources and critical data.
Investigative Audits
Usually based on a hotline tip, the IAO investigates alleged irregular conduct, non-compliance with established policies or laws, misuse of NCCU resources, false time reporting, internal theft and conflicts of interest.
Follow-up Audits
After the issuance of an audit report by the IAO or the NC Office of the State Auditor (OSA), the IAO will review steps taken by management to resolve any reported issues.
Advisory Services
Consultation and advisory services are available to all levels of university management. The IAO may help to interpret policies, review processes and controls, or plan new business processes.
Assistance to OSA
The IAO assists the NC Office of the State Auditor upon request. This may involve assessments of internal controls or assisting with OSA investigative audits.
Other
Other special projects may be performed by the Internal Audit Office as delegated by the UNC System Office, Board of Trustees, Chancellor or other university management.
Understanding the Process
Find out what to expect if your department is contacted by the Internal Audit Office.
Protecting. Assisting. Enhancing.
Vision of the Internal Audit Office
Core Principles
The Internal Audit Office adheres to the standards and guidelines published by the Institute of Internal Auditors (IIA). The Internal Audit Office applies and upholds the following principles:
Integrity
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
Objectivity
Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
Confidentiality
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Competence
Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.
Meet the Team
Gaines, Robert G
Director
Internal Audit
Shepard Administration Building, Room 201 
919-530-7742
Williams, Jennifer
Internal Auditor
Internal Audit
Woodard, Rashawn
Internal Auditor
Internal Audit
Yu, Junyan
Internal Auditor
Internal Audit