Types of Audit and Advisory Services
The Office of Internal Audit and Risk Assessment (OIARA) provides the following audit and advisory services to the 14 State System universities and the Office of the Chancellor:
Pennsylvania's State System of Higher Education contracts with EthicsPoint (NAVEX Global) to provide an incident reporting system. Reports submitted through EthicsPoint are handled timely, discreetly, and in an appropriate manner. The State System's Office of Internal Audit and Risk Assessment, in concert with the State System's Office of Chief Counsel, receive reported information from EthicsPoint with necessary facts being shared only with those individuals essential for the investigation and resolution of potential concerns. Procedure/Standard 2013-17: Conducting Investigations Received through the State System's Incident Reporting System, defines responsibilities for the investigation of alleged fraudulent or irregular activities.
These engagements entail a review of activities and include transactional testing as necessary. A primary goal is to evaluate and improve administrative efficiency and accountability. These engagements include a thorough evaluation of operating policies and procedures supportive in achieving a university’s mission and objectives, as well as adherence to State System policies and guidelines.
In addition to specifically identified annual Work Plan projects, the OIARA performs special requests presented by the Chancellor, university presidents, chief legal counsel, and Board of Governors’ members. Special requests supplement project efforts identified within the formally approved annual work plan of the department.
These engagements focus on adherence to laws, regulations, policies and procedures.
These engagements evaluate management actions taken to correct previously reported conditions as a result of completed Investigations, Audits/Reviews, and Special Requests.
NCAA Agreed Upon Procedures
In accordance with the National Collegiate Athletic Association’s Bylaw 6.2.3, Division II schools are required to have an independent evaluation of the university’s statement of revenue and expenses supportive of athletic operations completed once every three-years. The OIARA, through its independent reporting relationship to the State System's Board of Governors, has been determined "independent" for the purpose of completing the Agreed Upon Procedures attestation.
Please see Risk Assessment: Project Overview.