Organization/Areas of Responsibility
The audit services provided to departments are based on a risk assessment conducted by the Campus Audit Department with input from senior management of the campus. Based on the information provided, an overall assessment of risk to the University is made based on the level of internal controls and the potential visibility of errors. Individual departments are audited to assist the department in controlling its assets.
Internal auditing is governed by international standards. Two major organizations oversee general internal auditing standards. The first is the Institute of Internal Auditors (IIA). The other is the Association of College and University Auditors (ACUA). UNLV currently holds an institutional membership with ACUA.