{"id":11880,"date":"2014-05-28T13:13:35","date_gmt":"2014-05-28T13:13:35","guid":{"rendered":"http:\/\/www2.tamus.org\/system\/system-offices\/internal-audit\/mission-responsibilities\/"},"modified":"2025-06-16T15:42:22","modified_gmt":"2025-06-16T20:42:22","slug":"mission-responsibilities","status":"publish","type":"page","link":"https:\/\/www.tamus.edu\/iaudit\/mission-responsibilities\/","title":{"rendered":"Mission &amp; Responsibilities"},"content":{"rendered":"<p>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&amp;M System&#8217;s operations.\u00a0 The Department brings a systematic, disciplined approach to evaluate and improve the effectiveness of the A&amp;M System&#8217;s risk management, control, and governance processes.\u00a0 The authority, scope and responsibilities of the department are further defined in <a href=\"https:\/\/policies.tamus.edu\/10-01.pdf\">A&amp;M System Policy 10.01 Internal Auditing<\/a>.<\/p>\n<h5>Responsibilities<\/h5>\n<ul>\n<li>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.<\/li>\n<li>Implement the annual audit plan and report results to the Board of Regents, Chancellor and the University Presidents and Agency Directors.<\/li>\n<li>Review\u00a0allegations of fraud or fraudulent actions in accordance with the A&amp;M System fraud policy. <a href=\"https:\/\/policies.tamus.edu\/10-02.pdf\">A&amp;M System Policy 10.02 Fraud Prevention<\/a>, <a href=\"https:\/\/policies.tamus.edu\/10-02-01.pdf\">A&amp;M System Regulation 10.02.01 Fraud Prevention<\/a><\/li>\n<li>Provide reports to the Committee on Audit and Chancellor on the implementation status of prior audit recommendations.<\/li>\n<li>Act as the A&amp;M System&#8217;s general liaison with any external audit agency.<\/li>\n<li>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&#8217;s Office.<\/li>\n<li>Provide advisory and consulting services to assist management in meeting their objectives, including participating in the development or modification of major information systems.<\/li>\n<\/ul>\n<h5>The Chief Auditor and staff of the A&amp;M System Internal Audit Department are authorized to:<\/h5>\n<ul>\n<li>Have unrestricted access to all functions, records, information, property, and personnel of the A&amp;M System.<\/li>\n<li>Have a full and free access to the Committee on Audit.<\/li>\n<li>Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.<\/li>\n<li>Obtain the necessary assistance of personnel within the A&amp;M System, as well as other specialized services from outside the organization, to assist in the conduct of planned audits.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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&amp;M System&#8217;s operations.\u00a0 The Department brings a systematic, disciplined approach to evaluate and improve the effectiveness of the A&amp;M System&#8217;s risk management, control, and governance processes.\u00a0 The authority, scope and&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-11880","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/pages\/11880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/comments?post=11880"}],"version-history":[{"count":0,"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/pages\/11880\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.tamus.edu\/iaudit\/wp-json\/wp\/v2\/media?parent=11880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}