This policy is adopted as the official guideline for the coordination of external audits by the West Virginia University Internal Audit Office. The WVU Internal Audit Office coordinates all external audit activity at West Virginia University (WVU) and its regional campuses to:

• ensure accurate and fair evaluations;
• avoid duplicate audits and audit cost;
• determine the reasonableness of the external auditors’ objectives;
• ensure that operating units cooperate fully with the auditors;
• provide University administration with an independent understanding of the audit objectives and results;
• evaluate corrective actions planned or taken as a result of the audit.

This policy applies to all University employees, including those on the regional campuses.

The WVU Internal Audit Office will coordinate all external audit activity at WVU and its regional campuses. Coordination of activity includes participation in the review and approval of all University request for external audit services, review of all findings, and participation in the review and approval of all official University audit responses.

The WVU Internal Audit Office will conduct or participate in an entrance interview with all external auditors and unit management to review the objectives and scope of the audit prior to the start of audit field work. The WVU Internal Audit Office will also conduct or participate in an exit conference to discuss audit findings and recommendations, and to verify that the external auditors have obtained sufficient and accurate information to warrant their findings.

Procedure development rests with the Internal Audit Office.

The responsibility for implementation of this policy rests with the management of the area to be audited who must notify the WVU Internal Audit Office as soon as notification of a pending audit is received. The Internal Audit Office, at 293-5894 or P.O. Box 6355, is available to answer questions or provide additional information regarding this policy.

The responsibility for interpretation of this policy rests with the WVU President and/or other administrator/s who may be delegated such authority by the President.

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