Description of Services

Internal Audit assists members of the University in the effective discharge of their responsibilities through consultations, special projects, formal audits, and investigations designed to:

• Determine compliance with policies, plans, procedures, generally accepted accounting principles, laws, and regulations
• Evaluate the safeguarding of assets and systems of internal control
• Promote economical & efficient use of resources
• Ascertain the reliability & integrity of information
• Appraise accomplishments of established objectives for operations and programs
• Compile documentation of any evidence of fraud
• Coordinate external auditors' on-campus efforts

Consultations
Any member of the University community may contact Internal Audit for information or advice from an objective viewpoint to assist them in their work and for Internal Control Guidance.

Special Projects
Brown's internal auditors may be asked to advise managers during the implementation of new systems, contingency planning, and policy formulation.

Formal Audits
All organizations directly or indirectly managed by Brown University are subject to a formal audit. The scope of an audit generally falls into one or more categories as outlined in the University Auditor Charter.

Investigations
The University Auditor should be notified of all suspected or known fraudulent activities involving University accounts and operations.