Policy
Internal Audit department at the University of Wisconsin - La Crosse has been established to assist management by reviewing all University operation at appropriate intervals and provides analyses, appraisals, recommendations, counsel, and data related to the activities reviewed.

The internal auditing function is to ensure that the University of Wisconsin - La Crosse maintains integrity, efficiency, and effectiveness of financial records and proper control of university assets. Although the internal auditing department is an integral part of the university, it performs independently of all other divisions and departments.

Purpose
Internal auditing is an independent function established within the university to examine and evaluate its financial operations and procedures and report the findings and recommendations as a service to management. The objective of internal auditing is to assist various levels of management in the effective discharge of their responsibilities and to suggest ways to ensure that activities and related results comply with planned arrangements.

The internal auditing endeavors will be guided by the "Standards for the Professional Practice of Internal Auditing", "ACUA statement of responsibilities", and "University policies."

Authority and Responsibilities
The UW- La Crosse Internal Audit Department is authorized to perform audits with full access to all University records, personnel, and physical properties relevant to the performance of audits. However, the auditor will be expected to exercise discretion, minimize disruption within the unit being audited, and assure the safekeeping and confidentiality of audit matters.

Internal auditing is a staff function and has no authority over, nor responsibility for, the activities they audit, and the implementation of recommendations. Implementation of recommendations are at the discretion of management.

Internal Auditor reports administratively to the Assistant Chancellor in the Division of Administration and Finance, but may report findings directly to the Chancellor or the UW System if the auditor feels that is appropriate.

Because performance of line responsibilities may compromise objectivity, the Internal Auditor should not perform work not related to audit except under unusual circumstances. The Department may interrupt the normal schedule of audits to accommodate special requests of University management .

University division heads may request an audit or get more information about the internal audit department by contacting:

Sharon Radtke, Controller
125 Graff Main Hall
(608) 785-8598
E-mail:  radtke.shar@uwlax.edu

[UW-L Internal Audit] [UW-L Administration and Finance]

Please send comments or suggestions for this page to: Vickie Baer
Last modified: 04/07/04
Copyright © 2002 by the University of Wisconsin - La Crosse and the Board of Regents of the University of Wisconsin System