新客户指南
有关我们的审计过程的一些一般性常见问题，请参见下文。
我为什么要审计？
放松！您并没有因为做过或没有做过的事情而被挑选。
所有大学的活动都需要审核。我们根据您的操作大小，自上次审核以来经过的时间以及最新的重要系统和组织更改之类的因素选择审核。通过大学管理，开发和审查了优先的审核清单。
您的地区正在审核，因为它对大学的成功很重要。
What's in it for me?
There are many benefits of having an internal audit in your area. It is difficult to find the time to stand back and thoroughly review your systems or practices. The audit will provide the assurance that professionals trained in operating and control systems have objectively reviewed your area. The internal auditors are aware of effective methods used throughout the company to help ensure achievement of important goals.
If the audit report you receive contains relatively few minor concern items, then you and your management can feel confident that your practices are working to help your organization achieve its goals in a well-controlled manner. If the audit identifies major control issues, we will work with you to develop the most practical recommendations for improvement.
审计氛围是什么样的？
A little anxiety is natural during an audit. Our audit approach is designed to ensure fairness and objectivity. Our internal auditors are trained to conduct their work in a friendly, constructive, and positive manner.
我应该如何为审计做准备？
One employee at your site will be designated as the audit communication and scheduling coordinator.
在审计期间，我们会不时与您见面，以寻求问题的答案，并在审核结果中审查它们的出现结果。我们将尽一切努力灵活地满足您的时间要求。另外，请确保组织并随时可用。
谁将在我所在地区进行审核？
审核将由一名或多个大学内部审计师进行。审核员的数量和类型将取决于审核区域的性质。
We are a team comprised of professionals including Certified Internal Auditors, Certified Information Systems Auditors, and Certified Public Accountants. We have extensive audit experience within the company. Careful matching of skills and experience to the requirements of each audit results in giving you the best service we can provide.
审核将如何开始？
At the beginning of the internal audit, the auditors will introduce themselves to you and the other key employees who will participate in the audit. Employee interviews will be arranged to review each section of the audit.
What will happen during the audit interviews?
内部审核员将首先解释面试的目标，然后要求您解释如何执行某些任务。内部审计师可能会问您问题，以澄清您的工作实践，并确定已经内置在职责中的内部控制。可能会要求您提供您完成的表格或交易示例，或者从头到尾进行工作步骤。
What should I tell and show the internal auditor?
您应该直接，专门针对内部审计师的问题。如果您不完全理解这个问题，请要求审核员澄清。这将有助于避免误解。您应该解释完成工作职能的正常方式，描述您正在处理的交易以及收到并赠送给他人的项目。请提供最新的实际，完整的文件作为示例。
有什么我不应该告诉或显示内部审核的东西吗？
内部审计师有权审查与审计领域相关的所有实践和记录。机密的政府信息或文件是唯一不应该透露的项目。内部审核员将以谨慎和专业的方式处理所有信息。
内部审核员将如何评估我的做法是否令人满意？
内部审计师将将您的实际工作惯例与与之相关的标准进行比较，例如政策和程序，法律和法规以及普遍接受的会计原则（GAAP）。我们还将考虑管理层打算完成任务的方式。
What happens if problems surface?
内部审计师将审查preliminary concerns with you to ensure all of the facts are correctly understood. Other employees may be consulted to determine if their practices offset any risk that might be present. After all of this careful review, audit testing will be conducted to validate and size the extent of any problems.
What happens during audit testing?
内部审核员将在审核测试期间审查交易样本。交易测试是审计过程的自然部分。可能会要求您提供内部审核员将审查的文档或文件。请尽快提供物品。内部审核员将将每个项目与相关的预定义绩效标准或管理期望进行比较。
您将有机会审查所有异常项目。您可能会有其他信息或文档，可能有助于清除某些项目的初始控制问题。
What happens after the audit testing stage?
We will work closely with you and your supervisor to properly interpret the testing results and reach final agreement on the facts. We will work together to identify practical recommendations for needed enhancements or improvements. A meeting will be held at the end of the internal audit to discuss the recommendations which will appear in the audit report.
审计报告中会出现什么？
The most important control issues will be included in the audit report, along with your action plans for improvement. A draft report will be prepared for review by you and/or your local management. After we reach agreement on report content, the final audit report will be distributed to senior management.
我们的内部审核完成后会发生什么？
除非其积极的增强或改进，否则内部审核是有价值的。在报告之后的季度结束时，我们将向审计协调员发送简单的实施状态查询。这是有关您在审计响应中计划的行动的进度报告。可能会要求您提供状态输入。然后，该进度将报告给审计委员会。将来根据前面描述的正常审计选择过程对您的区域进行重新审核。