UPDATED: 19-March 1997

AUDITS OF CAMPUS FINANCIAL ACTIVITIES P111
AND ADMINISTRATIVE PROCEDURES

Issued by: Office of the President

Internal independent audits and reviews of all financial and operational activities of campus departments are conducted by the Office of Management Analysis and Audit in accordance with its charter. The internal audit function is independent of the audited areas and does not participate in the direct operation of any other activity. Campus internal audits are planned, announced, conducted, supervised, reported and followed up in accordance with the Standards for the Professional Practice of Internal Auditing as promulgated by The Institute of Internal Auditors, Inc.

With stringent accountability for safe-keeping and confidentiality, the Office of Management Analysis and Audit has unlimited access to all facilities, personnel and records maintained in any form by units of the University Center including related organizations having affiliation agreements that authorize SUNY audit access. Approval normally will be obtained for access to unit facilities, personnel or records from the relevant unit administrator before any inquiry is initiated, except when the nature or sensitivity of the inquiry dictates otherwise.

As campus audit liaison, the Office of Management Analysis and Audit maintains oversight for all audits and reviews of campus activities conducted by external agencies. This includes oversight responsibility for audits of all campus-related corporations and organizations, as well as audits of University Hospital and Long Island State Veterans Home conducted or coordinated by the Office of Internal Audit for University Hospital and the Long Island State Veterans Home.

All audit inquiries whether external or internal should be referred to the appropriate Director of Internal Audit.

INQUIRIES/REQUESTS:

Office of Management Analysis and Audit
Room 488 Administration Building
632-6081

Office of Internal Audit
University Hospital and LI State Veterans Home
L1-789, Health Science Center
444-8442

RELATED DOCUMENTS:

State University of New York Administrative Procedures Manual, Item 096: Procedure for Suspected Fraudulent or Irregular Activities as amended January 14, 1994

State University of New York at Stony Brook Internal Audit Charter

NYS Government Accountability, Audit and Internal Control Act of 1987: Chapter 814 of the Laws of 1987, Article, 45: Section 950-954, Internal Control Responsibilities of State Agencies

Standards for Professional Practice of Internal Auditing, The Institute of Internal Auditors, Inc.

University Hospital Administrative Policies and Procedures Manual, item 1036: Hospital Audits

USB Performance Management Program Manual

USB P101 Related Corporations/Organizations