The UNC Charlotte Internal Audit Department performs operational, compliance, financial and IT audits according to the annual Internal Audit Plan. Audit engagements are conducted in conformance with the International Standards for the Professional Practice of Internal Auditing. The plan evaluates risk exposures related to governance, operations and information systems regarding the:
- Reliability and integrity of financial and operational information
- Effectiveness and efficiency of operations and programs
- Safeguarding of assets
- Compliance with laws, regulations, policies, procedures, and contracts
The ACERM Committee approved the below Fiscal Year 2023 Internal Audit Plan on April 13, 2022.
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University of North Carolina at Charlotte |
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Fiscal Year 2023 Internal Audit Plan |
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Financial Audits/Reviews |
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Research and Economic Development - Recharge Units |
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Payroll |
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Information System Controls |
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IT Access Controls - Athletics |
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Niner Research Post Implementation Review |
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ITGCs - Student Affairs (Health and Wellbeing) |
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IT Projects Prioritization (deferred from FY 2022) |
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Audits / Reviews of Internal Controls |
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Internal Control Testing |
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Performance/Operational Audits and/or Reviews |
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Enrollment Management (Undergrad Admissions) |
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Library - Admin Review |
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Facilities Management - Warehouses |
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Human Resources - Admin Review |
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EHSO - Fire Marshal's Report - Remediation |
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Building Access - follow-up audit |
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Compliance Audits |
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Football Attendance Verification |
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NCAA Compliance - Travel Expenses |
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Consulting Engagements |
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National Science Foundation (NSF) Audit - oversight and remediation |
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Office of Diversity & Inclusion - new office review |
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Investigations |
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As needed |
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Special Assignments |
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Monitor Enterprise Risk Management (ERM) |
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External Quality Assessment Review of Internal Audit |
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Annual Risk Assessment and Create Internal Audit Plan |
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The plan is flexible, which allows for adjustments as necessary in response to institutional priority shifts, timing contingencies and special project requests. Senior management and the ACERM Committee approve changes to the plan.
The goal of the Internal Audit Department is to help the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management and internal control processes. For information about the audit process, refer to the FAQ page on the Internal Audit Department website.