Fiscal Year 2024 Audit Plan

System Internal Audit Department

  • SYSTEM WIDE
    • Diversity, Equity and Inclusion Compliance
  • A&M SYSTEM OFFICES
    • Facilities Planning and Construction
  • TEXAS A&M UNIVERSITY
    • College of Arts and Sciences – Information Technology
    • Export Controls
    • Payment Cards
    • Recreational Sports
    • School of Law – Information Technology
    • School of Medicine Anatomical Gift Program
    • University Health Services
  • PRAIRIE VIEW A&M UNIVERSITY
    • Athletics
    • Health and Counseling Services
    • Tuition and Fees
  • TARLETON STATE UNIVERSITY
    • Health and Safety
    • Texas Higher Education Coordinating Board Construction Audit Reporting *
  • TEXAS A&M INTERNATIONAL UNIVERSITY
    • Tuition and Fees
  • TEXAS A&M UNIVERSITY–CENTRAL TEXAS
    • Information Technology
  • TEXAS A&M UNIVERSITY–COMMERCE
    • Programs for Minors
  • TEXAS A&M UNIVERSITY–CORPUS CHRISTI
    • Programs for Minors
  • TEXAS A&M UNIVERSITY–KINGSVILLE
    • Programs for Minors
    • Tuition and Fees
  • TEXAS A&M UNIVERSITY–SAN ANTONIO
    • Information Technology
    • Tuition and Fees
  • TEXAS A&M UNIVERSITY–TEXARKANA
    • Financial Management Services
    • Information Technology
  • WEST TEXAS A&M UNIVERSITY
    • Financial Accounting System
  • TEXAS A&M AGRILIFE RESEARCH
    • Financial Management Services
  • TEXAS A&M AGRILIFE EXTENSION
    • Financial Management Services
    • Programs for Minors
  • TEXAS A&M ENGINEERING EXPERIMENT STATION
    • Contract Administration
    • Payroll
  • TEXAS A&M ENGINEERING EXTENSION SERVICE
    • Information Technology
    • Payroll
  • TEXAS A&M TRANSPORTATION INSTITUTE
    • Payroll
  • TEXAS A&M VETERINARY MEDICAL DIAGNOSTIC LABORATORY
    • Financial Management Services
  • TEXAS DIVISION OF EMERGENCY MANAGEMENT
    • State Disaster Reimbursement

* This audit will be performed to fulfill requirements of the Texas Higher Education Coordinating Board’s (THECB) Facility Audit Protocol for the members selected by THECB for FY 2024 facilities audits.

The purpose of the audit plan is to outline audits and other activities the System Internal Audit Department will conduct during fiscal year 2024. The plan is developed to satisfy responsibilities established by the Board of Regents Bylaws, System Policy 10.01, Internal Auditing, Texas Government Code Section 2102.008, and applicable auditing standards. The chief auditor is authorized to make changes to the plan to address changes in identified risks. The Committee on Audit and the chancellor will be notified of any significant additions, deletions, or other changes to the audit plan. Deliverables for planned audits may include audit reports, technical assistance, data analysis, and other written and oral communications.

The specific scope of each audit will be determined once the audit team has completed the planning process for the audit. This process includes consideration of the governance, risk management, and control processes that provide reasonable assurance that:

  • Risks relating to the achievement of the system’s strategic objectives are appropriately identified and managed.
  • The actions of the system’s officers, directors, employees, and contractors are in compliance with the system’s policies, procedures, and applicable laws, regulations, and governance standards.
  • The results of operations or programs are consistent with established goals and objectives.
  • Operations or programs are being carried out effectively and efficiently.
  • Established processes and systems enable compliance with the policies, procedures, laws, and regulations that could significantly impact the system.
  • Information and the means used to identify, measure, analyze, classify, and report such information are reliable and have integrity.
  • Resources and assets are acquired economically, used efficiently, and protected adequately.

For a PDF copy of this report email iaudit@tamus.edu.