Frequently Asked Questions
• What is the authority of the Internal Audit Department?
• Who does the Internal Auditor report to?
• How was my department selected for an audit?
• How often do you audit departments?
• How does a department get a high risk score?
• What does scope mean?
• What is an audit finding?
• How long does a typical audit take?
• What are the benefits of the audit process to my department?
• What information will I need to provide to the auditors?
• Will the audit interfere with the normal workflow within my department?
• Who receives audit reports?
Q: What is the authority of the Internal Audit Department?
A: The Internal Audit Department receives its authority from the Board Budget and Audit Committee of the San Jacinto Community College District (Internal Audit Charter). The authority includes full and unrestricted access to all personnel and departmental records while conducting audit activities. All information received by the audit department is held at the appropriate level of confidentiality.
Q: Who does the Internal Auditor report to?
A: Internal Audit reports directly to the Vice Chancellor of Fiscal Affairs, with an advisory reporting relationship to the Chancellor and Board Budget and Audit Committee.
Q: How was my department selected for an audit?
A: Internal Audit annually reviews all of the risks facing the College for the upcoming year. If your department scores "high" on the risk analysis, IA recommends your department for an audit. The Board Budget and Audit Committee reviews these recommendations and approves the audit plan for the upcoming fiscal year.
Q: How often do you audit departments?
A: The frequency of department audits depends on the level of risk associated with the department. A high risk department could be audited each year where a department with a lesser associated risk may be part of a several year rotation.
Q: How does a department get a high risk score?
A: Internal Audit calculates the risk score using key risk factors such as previous audit findings, negative publicity, financial impact, time since last audit, etc.
Q: What does scope mean?
A: The scope of an audit refers to what organization functions will be included for review as part of the audit. Internal Audit wants to maximize its resources by concentrating on specific significant areas within an organization. The audit scope is determined through review of the organization's functions, discussion with the organization's management and auditor judgment.
Q: What is an audit finding?
A: If a significant issue is identified during the audit of a department, Internal Audit expresses the results of its audit work as findings. Findings have certain elements, including criteria or basis for determining that a problem does exist, a condition or situation that was observed, the effect or impact of the condition, and the cause of the problem to the extent that it can be determined. Findings should result in recommendations that resolve the issue and are helpful to management.
Q: How long does an audit typically take?
A: The length of time it takes to complete an audit varies significantly. Some take as little as a couple of weeks and others can take several months. The audit is a dynamic process, the scope of which can be expanded or reduced at any time depending on the findings.
Q: What are the benefits of the audit process to my department?
A: The overall goal of our audit is to provide the department being reviewed with an assessment of their control environment and compliance with appropriate policies. A secondary goal of our review is to make recommendations, if necessary, that are aimed to improve the efficiency and/or accuracy by which certain procedures are performed.
Q: What information will I need to provide to the auditors?
A: Prior to our review, we submit an initial request for information to the department. This request includes general department information which aids us in gaining an understanding of the department being reviewed. When we begin the fieldwork segment of our review the department will need to provide us with various details supporting the transactions we are testing.
Q: Will the audit interfere with normal workflow within my department?
A: Inevitably there will be some disruption within the department's daily schedule. However, we try to keep this disruption to a minimum and schedule our meetings with department personnel at their convenience.
Q: Who receives audit reports?
A: Audit reports are issued to the auditee and supervisor, as well as the Vice Chancellor of Fiscal Affairs, Chancellor, Board Budget and Audit Committee and other interested parties.
