Fiscal Year 2025 Audit Plan

System Internal Audit Department

(Includes potential audits for FY 2026 and FY 2027)

The following are planned audits for the fiscal year 2025 audit plan. The list also includes potential audits for fiscal years 2026 and 2027 that will be formally approved in subsequent years’ audit plans.

  • A&M SYSTEM OFFICES
    • FY 2025
      • Private Developments
    • FY 2026 (Potential Audits)
      • Available University Fund Reporting
      • Aviation
      • Cash and Investments
      • Environment Safety and Security
      • High Risk Global Engagements and International Collaborations Compliance
      • Title IX
    • FY 2027 (Potential Audits)
      • Information Technology
      • Research Compliance
      • Texas A&M Innovation
  • TEXAS A&M UNIVERSITY
    • FY 2025
      • Animal Care and Use
      • Anatomical Gift Program – School of Dentistry
      • Centers and Institutes
      • College of Arts & Sciences – Information Technology
      • Corps of Cadets
      • Information Technology Governance Practices
      • Student Organizations and Activities
      • Texas A&M University at Galveston – Information Technology
      • Veterinary Medical Teaching Hospital
    • FY 2026 (Potential Audits)
      • Accounts Receivable
      • Contract Administration
      • Human Research Protection Program
      • Mays Business School – Information Technology
      • Memorial Student Center and University Center
      • School of Engineering Medicine – Information Technology
      • School of Performance, Visualization, and Fine Arts – Information Technology
    • FY 2027 (Potential Audits)
      • Athletics
      • College of Agriculture and Life Sciences – Information Technology
      • College of Engineering – Information Technology
      • Division of Marketing and Communication – Information Technology
      • School of Veterinary Medicine and Biomedical Sciences – Information Technology
      • Service Department Rates
      • Student Receivables
  • PRAIRIE VIEW A&M UNIVERSITY
    • FY 2025
      • Research Administration
    • FY 2026 (Potential Audits)
      • Contract Administration
      • Financial Management Services
      • Housing
      • Programs for Minors
    • FY 2027 (Potential Audits)
      • Health and Safety
      • NCAA Compliance
      • Student Information System
  • TARLETON STATE UNIVERSITY
    • FY 2025
      • Financial Management Services
      • Information Technology
    • FY 2026 (Potential Audits)
      • Housing
      • Research Administration
    • FY 2027 (Potential Audits)
      • Athletics
      • Contract Administration
  • TEXAS A&M INTERNATIONAL UNIVERSITY
    • FY 2025
      • Programs for Minors
    • FY 2026 (Potential Audits)
      • Athletics
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
      • Financial Management Services
      • Health and Safety
    • FY 2027 (Potential Audits)
      • Contract Administration
      • Housing
      • Student Information System
  • TEXAS A&M UNIVERSITY–CENTRAL TEXAS
    • FY 2025
      • No planned audits
    • FY 2026 (Potential Audit)
      • Tuition and Fees
    • FY 2027 (Potential Audits)
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
      • Student Information System
  • TEXAS A&M UNIVERSITY–COMMERCE
    • FY 2025
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
      • Health & Safety
    • FY 2026 (Potential Audits)
      • Housing
      • Information Technology
    • FY 2027 (Potential Audits)
      • Athletics
      • NCAA Compliance
  • TEXAS A&M UNIVERSITY–CORPUS CHRISTI
    • FY 2025
      • Athletics
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
    • FY 2026 (Potential Audits)
      • Health and Safety
      • Housing
      • Research Administration
    • FY 2027 (Potential Audits)
      • Contract Administration
      • Financial Management Services
      • NCAA Compliance
  • TEXAS A&M UNIVERSITY–KINGSVILLE
    • FY 2025
      • Information Technology
    • FY 2026 (Potential Audits)
      • Athletics
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
      • Health and Safety
    • FY 2027 (Potential Audit)
      • NCAA Compliance
  • TEXAS A&M UNIVERSITY–SAN ANTONIO
    • FY 2025
      • Financial Management Services
    • FY 2026 (Potential Audits)
      • Contract Administration
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
      • Housing
    • FY 2027 (Potential Audits)
      • Athletics
      • Student Information System
  • TEXAS A&M UNIVERSITY–TEXARKANA
    • FY 2025
      • Auxiliary Services
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
    • FY 2026 (Potential Audit)
      • Contract Administration
    • FY 2027 (Potential Audit)
      • Programs for Minors
  • WEST TEXAS A&M UNIVERSITY
    • FY 2025
      • Auxiliary Services
      • Facilities Development Reporting to the Texas Higher Education Coordinating Board *
    • FY 2026 (Potential Audits)
      • Information Technology
      • Payroll
    • FY 2027 (Potential Audit)
      • Tuition and Fees
  • TEXAS A&M AGRILIFE RESEARCH
    • FY 2025
      • Contract Administration
    • FY 2026 (Potential Audits)
      • Payroll
      • Transportation and Fleet
    • FY 2027 (Potential Audits)
      • Animal Care and Use – Outside of Brazos County
      • Health and Safety
  • TEXAS A&M AGRILIFE EXTENSION
    • FY 2025
      • Contract Administration
    • FY 2026 (Potential Audits)
      • Payroll
      • Transportation and Fleet
    • FY 2027 (Potential Audit)
      • Health and Safety
  • TEXAS A&M ENGINEERING EXPERIMENT STATION
    • FY 2025
      • Centers and Institutes
      • Financial Management Services
    • FY 2026 (Potential Audit)
      • Information Technology
    • FY 2027 (Potential Audit)
      • Export Controls
  • TEXAS A&M ENGINEERING EXTENSION SERVICE
    • FY 2025
      • Export Controls
    • FY 2026 (Potential Audits)
      • Contract Administration
      • Health and Safety
      • Learning Management and Student System
      • Training and Training Support
    • FY 2027 (Potential Audits)
      • Financial Management Services
      • Sponsored Programs
  • TEXAS A&M FOREST SERVICE
    • FY 2025
      • Contract Administration
    • FY 2026 (Potential Audits)
      • Payroll
      • Sponsored Programs
    • FY 2027 (Potential Audit)
      • Transportation and Fleet
  • TEXAS A&M TRANSPORTATION INSTITUTE
    • FY 2025
      • Information Technology
    • FY 2026 (Potential Audits)
      • Export Controls
      • Financial Management Services
    • FY 2027 (Potential Audit)
      • Health and Safety
  • TEXAS A&M VETERINARY MEDICAL DIAGNOSTIC LABORATORY
    • FY 2025
      • Contract Administration
    • FY 2026 (Potential Audit)
      • Payroll
    • FY 2027 (Potential Audit)
      • Health and Safety
  • TEXAS DIVISION OF EMERGENCY MANAGEMENT
    • FY 2025
      • No planned audits
    • FY 2026 (Potential Audits)
      • Export Controls
      • Information Technology
    • FY 2027 (Potential Audits)
      • Contract Administration
      • Health and Safety

* These audits 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 facilities audits in the respective fiscal years.

The purpose of the audit plan is to outline audits and other activities the System Internal Audit Department will conduct during fiscal year 2025. 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. Deliverables for planned audits may include audit reports, technical assistance, data analysis, and other written and oral communications. 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 FY 2025 audits listed in this plan.

As part of the annual audit planning process, the System Internal Audit Department also identified potential audits for FY 2026 and FY 2027 working with A&M System and system member executive management. Changes to the list of potential audits for FY 2026 and FY 2027 will be communicated during the annual audit planning process in subsequent years.

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.