Mission & Responsibilities
Assist the Board of Regents, Chancellor, and Chief Executive Officers by providing independent, objective assurance and consulting services designed to add value and improve the A&M System’s operations. The Department brings a systematic, disciplined approach to evaluate and improve the effectiveness of the A&M System’s risk management, control, and governance processes. The authority, scope and responsibilities of the department are further defined in A&M System Policy 10.01 Internal Auditing.
- Develop an annual audit plan using an appropriate risk-based methodology and submit the plan to the Board of Regents through the Committee on Audit for review and approval.
- Implement the annual audit plan and report results to the Board of Regents, Chancellor and the University Presidents and Agency Directors.
- Review allegations of fraud or fraudulent actions in accordance with the A&M System fraud policy. A&M System Policy 10.02 Fraud, Waste and Abuse, A&M System Regulation 10.02.01 Fraud, Waste and Abuse
- Provide reports to the Committee on Audit and Chancellor on the implementation status of prior audit recommendations.
- Act as the A&M System’s general liaison with any external audit agency.
- Provide reports to the Committee on Audit and Chancellor on any issues related to significant external audits, including audits conducted by the Texas State Auditor’s Office.
- Provide advisory and consulting services to assist management in meeting their objectives, including participating in the development or modification of major information systems.
The Chief Auditor and staff of the A&M System Internal Audit Department are authorized to:
- Have unrestricted access to all functions, records, information, property, and personnel of the A&M System.
- Have a full and free access to the Committee on Audit.
- Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
- Obtain the necessary assistance of personnel within the A&M System, as well as other specialized services from outside the organization, to assist in the conduct of planned audits.