审计过程

The audit process includes the following steps:

• 调度 - Whenever appropriate, the timing of an audit is discussed and agreed with management.
• 聘书 - The engagement letter serves to notify management of a pending audit/consulting services engagement.
  
  Notification occurs via email, and usually includes a request for preliminary documentation needed for the 审查, such as written policies, procedures and flowcharts, etc.
  
  Depending on the nature of the audit work, some staff impacted may receive little or no advance notice.
• Entrance Conference - An entrance conference may be scheduled with the department to discuss the purpose and scope of the audit. This may be accomplished via telephone or e-mail if the auditee 所以欲望.
  
  We encourage auditees to discuss any concerns or questions they have about the audit and will solicit input regarding issues management would like us to include in the 审查.
• 现场工作 - As much as practical, we will 审查 documentation in our office; however, we may also need to work on-site to access necessary records and information.
  
  We will frequently conduct interviews and complete questionnaires with departmental personnel to gain a better understanding of operations and procedures. 我们意识到 each person's time is valuable, so we attempt to arrange meetings in advance and to work around scheduling conflicts.
  
  Please note that TSUS Rules and Regulations provide that “auditors shall have full, free, and unrestricted access to all activities, records, property, infrastructure, 和人员.”
  
  The Rules further stipulate that documents and information we obtain during any 审查 are to be safeguarded and handled in a professionally responsible and confidential manner in accordance with Texas Law.
• Draft Audit Report - Throughout the 审查, potential issues and recommendations will be discussed with departmental management. After completion of our work, we will draft a report and present it to departmental management for 审查 and commentary.
  
  We encourage open communication and the sharing of information with employees familiar with the details to ensure that issues noted in draft reports are accurate, fairly presented, and complete.
  
  There may be several iterations of draft reports, particularly if new, relevant information becomes available or circumstances change significantly during the drafting stages. Ultimately, we will request a response from management for each of the recommendations contained in the draft report.
  
  Per the TSUS Rules and Regulations, management’s responses must include a corrective action plan, those responsible for implementing the corrective actions, and an estimated timetable for completion.
  
  When the audit report has been developed at the institutional level, a copy is emailed to the Texas State University System Chief Audit Executive for 审查. 任何进一步的 revisions are cleared with the auditee prior to release of the final report.
• 退出会议 - A formal exit conference may be held at the option of the auditee. 有时,这 process can be completed on an informal basis via e-mail, telephone or other forms 沟通的.
• Report Distribution - Final audit reports are addressed to the President, with copies distributed to appropriate Component management, the Chancellor and other System Office executives, the Board of Regents, and state officials.