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Frequently Asked Questions

 

ANSWERS TO GENERALLY ASKED QUESTIONS

  Why am I been Reviewed?

  Whats in it for me?

  What will this review atmosphere be like?

  How should I prepare for my Audit?

  How will the audit begin?

  What should I tell and show to the auditor ?

  Is there anything that I should not tell or show the Internal Auditor?

  How will the Internal Auditor evaluate whethermy practices are satisfactory?

  What happens during audit testing ?

  What happens if problems surface?

  What hapens after the audit testing stage ?

  What will appear in the audit report ?

  What happens after the review is finished?

 


If the question is not listed here please do feel free to ask us.

We will post our answers to all questions regarding UNLV's policies & procedures. Replies will be posted on this page within a week. Just enter your inquiry below and click on the Submit button.

Your Question

NOTE: If you do not enter your name and e-mail address, your query will be completely anonymous. If you have questions pertaining to issues other than UNLV's policies & procedures, please use ask an Auditor by clicking here.

 

WHY AM I BEING REVIEWED?

 

Relax! You aren’t being singled out for something you did or didn’t do. All of the University’s activities are subject to review. We select reviews based upon factors such as the size of your operation, the time elapsed since your last review, and recent important system and organizational changes. A prioritized list of reviews is developed and reviewed by the VPF.

 

Your area is being reviewed because it is considered important to the University’s success!

WHAT’S IN IT FOR ME?

 

There are many benefits to having an internal review in your area. It is difficult to take the time to stand back and thoroughly review your systems or practices. This review provides the assurance that professionals trained in operating and control systems objectively reviewed your area. The campus auditors are aware of effective methods used throughout the University to help ensure achievement of important goals.

 

If the internal review report you receive contains relatively few minor concern items, then you and your management can feel confident that your practices are working to help the University achieve its goals in a well-controlled manner. If the review finds major control issues, we will work with you to develop the most practical recommendations for improvement.

WHAT WILL THIS REVIEW ATMOSPHERE BE LIKE?

 

A little anxiety is natural during a review. Our approach is designed to ensure fairness and objectivity. From the auditor’s perspective, he is here to help you, not to provide some sort of judgment.

HOW SHOULD I PREPARE FOR MY AUDIT?

 

From time to time during the audit, we will want to meet with you to seek answers to questions and observe certain procedures. We will make every attempt to be flexible in meeting your time requirements. Please make sure that the written procedures, transaction records, and reports related to your function are organized and readily available.

HOW WILL THE AUDIT BEGIN?

 

At the beginning of the review, the auditors will introduce themselves to you and the other key employees who will participate in this review. Employee interviews will be arranged to review each section of the review.

 

At the interview, the auditor will begin by explaining the objectives of the interview, and ask you to explain how you perform certain tasks. The auditor may ask you questions to clarify your job practices and identify the internal controls already in place for your duties. You may be asked to provide examples for forms or transactions you complete, or to walk through job steps from beginning to end.

 

We don’t have standard “recipes” to conduct our reviews. The work of any review is crafted to address the unique concerns of each entity reviewed. To help determine our scope of work, we may request from the department being audited organization charts and summary financial information for the current and prior fiscal year.

WHAT SHOULD I TELL AND SHOW TO THE AUDITOR?

 

You should respond directly and specifically to the internal auditor’s questions. If you don’t fully understand the question, please ask the auditor to clarify. This will help to avoid misinterpretations. You should explain the normal way you complete your functions, describing the transactions you process and the items you receive from or give to others. Please provide recent, actual, completed documents as examples.

IS THERE ANYTHING I SHOULD NOT TELL OR SHOW THE INTERNAL AUDITOR?

 

The internal auditors have the authority to review all practices and records relevant to the audit area. Classified government information or documents are the only items that should not be revealed. The internal auditor will handle all information in a discreet and professional manner.

HOW WILL THE INTERNAL AUDITOR EVALUATE WHETHER MY PRACTICES ARE SATISFACTORY?

 

The internal auditor will compare your actual job practices to the standards which relate to them, such as policies and procedures, laws and regulations, and Generally Accepted Accounting Principles (GAAP). We will also consider the way management intends your tasks to be completed.

WHAT HAPPENS DURING AUDIT TESTING?

 

The internal auditor will review a sample of transactions during the review process. Transaction testing is a natural part of the review process. You may be asked to provide documents or files which will be reviewed by the internal auditor. Please provide items as quickly as possible. The internal auditor will compare each item to the related predefined performance standards or management expectations.

WHAT HAPPENS IF PROBLEMS SURFACE?

 

The internal auditor will review preliminary concerns with you to ensure all of the facts are correctly understood. Other employees may be consulted to determine if their practices offset any risk that might be present. You will be given an opportunity to review all exception items. You may have additional information or documents which might help clear the initial control concerns for some items.

WHAT HAPPEN AFTER THE AUDIT TESTING STAGE?

 

We will work closely with you and your supervisor to properly interpret the testing results and reach final agreement on the facts. We will work together to identify practical recommendations for needed enhancements or improvements. A meeting will be held at the end of the review to discuss the recommendations which appear in the audit report.

WHAT WILL APPEAR IN THE AUDIT REPORT?

 

The most important control issues will be included in the review report, along with action plans for improvement. A draft report will be prepared for review by you and/or your local management. After we reach agreement on the report content, the final report will be distributed to senior management.

WHAT HAPPENS AFTER THE REVIEW IS FINISHED?

 

No audit is valuable unless positive enhancements or improvements result from it. At the end of the quarter following the report, we will send a status inquiry to you. This serves as a progress report on the actions you planned in your audit response. You may be asked to provide status input. Progress on significant items is reported to the VPF.

 

Your department will be again be reviewed in the future based on the normal selection process described earlier.

 

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