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> Department of Internal Audit
Audit Services
If you suspect fraud or embezzlement, please call (406) 994-1805.
For property losses, call (406) 994-2121.
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Description of audit types...
All audits begin with objectives, and those objectives determine the type of work to be performed by Internal Audit. The objectives are statements of what the audit is intended to accomplish. All audits may include a review of internal control. Audit results are based on evaluations of evidence. The types of audits are commonly described as follows.
Operational audits are the most often performed and involve a thorough review of effectiveness and efficiency of processes and procedures in achieving objectives and goals.
Investigative audits identify the facts and circumstances of possible improper activities, such as fraud or misappropriation of University assets.
Financial audits evaluate the accounting for and reporting of financial activities, such as revenue and expenditures.
Compliance audits measure adherence to applicable laws, regulations, policies, procedures, agreement terms and conditions, and other requirements
Information Systems audits provide a technical review of the planning, design and implementation of a computing function to ensure that appropriate controls exist in the data center operations, access security, major applications, network/communications, and end-user computing.
Construction audits review building, architect and sub contract compliance.
Health Care audits evaluate financial and administrative controls and cost savings opportunities in the clinical and basic science departments.
Follow-up audits monitor action taken by management in response to a prior audit.
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