The mission of the Campus Audit Department is to assist University Management in the discharge of their oversight, management, and operating responsibilities through independent audits and consultations designed to evaluate and promote the systems of internal controls including effective and efficient operations.
The Campus Audit Department supports Goal #6 of the UNLV Planning Document; “Develop a service-oriented, responsive, accountable administrative infrastructure”.
James Moore - Internal Audit Supervisor
Phone : 702.895.3476
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.
The Campus Audit Department is overseen by the Associate Director of Auxiliary Financial Services and Campus Audit (Director), who provide general guidance for the department’s goals, policies and procedures. The director approves the annual audit plan and has final approval of all audit activity.
Day-to-day operations are overseen by the Internal Audit Supervisor. This individual prepares the annual risk assessment and develops the annual audit plan based on the results of the assessment. The supervisor also prepares the scope of each audit, conducts all or portions of each audit, and oversees the results of the audit.
Salaries for this department are the major expense. Two full-time professional positions are supported by state appropriations. Operating expenditures for this department, which are minimal, are also funded by state appropriations.
- Procurement card reviews. 279 procurement card reviews were conducted during 2009. This represents 22% of all active cards. Of the 279 reviews, three received a less than satisfactory rating. A heavier emphasis on equipment purchases and hosting activity will be made for special reviews in 2010.
- Department audits. Three full compliance audits were conducted in 2006, each at the request of the department. Significant findings were made in each of the three audits. With the addition of a full-time staff auditor, it is anticipated that the number of departmental audits. The focus of audits during 2010 will be on cash collection procedures by auxiliary enterprises.
- Special projects. In addition to the compliance audits conducted, several smaller projects were completed at the request of senior management. These included a review of vehicle usage on campus and a review of the School of Dental Medicine's Orthodontic Clinic's anticipated revenue stream.
- Coordination of NSHE internal audits. Responses were coordinated with departments for 18 requests (13 initial reviews and five follow-up reviews). As of December, 2006, 18 audits have been completed by the NSHE Internal Audit Department but have not yet been reviewed by the Board of Regents. 71% of audit findings were closed prior to the first BOR submittal in 2006 and 96% by the second BOR review in 2005.
- Departmental manning. According to the 2005 Global Auditing Information Network (GAIN) survey, staffing levels of ACUA-member institutions averaged one auditor per $144 million in revenue and/or $136 million in expenses. This compares with $329 million in revenue and/or $266 million in expenses for the general public sector. Currently, campus audit employs two auditors that support $421,520,000 in revenues and $395,000,000 in expenses. In order to fall within the guidelines of GAIN, Campus Audit would have to add 1 fte.
The major goal for the Campus Audit Department is to adjust the focus from a reactive department to a proactive one. In order to achieve this, a risk assessment plan is currently being developed and is expected to be ready for circulation by the end of the first quarter of 2006. The risk assessment plan will assist Departments in identifying potential issues within their specific areas, and these issues can be addressed within the campus environment before the NSHE auditors are tasked to identify them.
The department continues with its efforts to become a successful intermediary with the NSHE Internal Audit Department. During the course of the previous year, the Campus Audit department began attending entry conferences. To alleviate concerns about formulating responses to audit findings, Campus Audit assists the university departments with formulating responses to findings. We intend to expand this service-oriented attitude during the next year by providing departments with a “What to expect from an NSHE audit” guide. Advance assistance will be provided to departments (on request) to correct potential audit issues prior to the NSHE auditors identifying them.
Campus departments will be periodically reminded of open audit items so that as many findings may be closed as possible prior to the initial audit responses.