USC INTERNAL AUDIT POLICIES AND PROCEDURES
Table of Contents
- Office Policies and Procedures
- Computer Policies
- Professional Standards
- Professional Proficiency
- Risk Assessment and Long Range Audit
- Coordinating Work With External
- Scheduled Audits
- Special Projects, Management Requests
- Misuse Investigations
- Audit Follow-up Process
- Working Paper Documentation
- Communicating Results
- Confidentiality of Information
OFFICE POLICIES AND PROCEDURES
Work Planning and Performance Review
Work Planning and Performance Review will be handled in keeping with State
and University policy. Each year an employee performance review plan will be
developed for and discussed with each staff member. The plan will define performance
expectations at the "Good" level. A development plan worksheet, identifying
training goals and suggestions for improving or enhancing knowledge, skills,
and abilities, will be incorporated in the plan.
Annually each staff member’s performance will be reviewed and reported as required
by USC policy. This process gives the staff member and the Director an opportunity
to discuss strengths, weaknesses and progress towards performance goals. Each
staff member will be continuously evaluated by the director and supervisors
and appropriate guidance and direction will be discussed as needed to accomplish
department goals and develop professionally.
The Work Day and Leave
University policy and the nature of audit work allows some flexibility in our
official work hours. Each staff member should adopt consistent work hours and
note these hours on his or her timesheets. Work days may start any time between
7:00 and 8:30 AM. Staff members are allowed up to one hour for a lunch break.
While there is no official lunch hour for the department, staff members should
arrange their lunch schedules to ensure that someone will be present to respond
to telephone calls or visitors to the Internal Audit Office. Each staff member
must work or take leave for a total of 37.5 hours a week.
Requests for leave should be submitted to the Director in advance whenever
possible. When an employee is out on uplanned leave, such as due to illness
or adverse weather, he or she should notify the office as soon as possible.
When an employee has to take annual leave or sick leave during the day they
should notify the department’s administrative assistant so that the time off
can be properly reported. Professional employees are expected to work as required
to complete the assignments they have been given. Under special conditions,
subject to advance approval by the Director, compensatory time may be granted
for hours worked outside the normal day.
Break periods are not required by the Fair Labor Standards Act. However, as
operational requirements permit and working conditions warrant, staff members
may be allowed to take one brief break during any work period of four consecutive
hours. Break periods are counted as work time.
When an employee is working outside the department office there is a sign out
board in the office so that an employee can be contacted while working at an
audit site or other location.
The department manages its available hours based on information
from a timekeeping system. Each employee should complete a timesheet
for each pay period. The timesheet will be signed by the employee
and should be given to the department administrative assistant to be
entered into the timekeeping system and/or filed as appropriate.
In addition to the department timesheet, each employee is
responsible for entering their leave taken or hours worked, as
appropriate, on the University's Time and Attendance System (ITAMS).
Once leave has been entered into ITAMs, it should be submitted to
the Director of Internal Audit or the Assistant Director for
approval. Once approved the Payroll Department will adjust leave
Keys and Security
All staff members will be issued keys to the department offices. These keys
should be safeguarded and items that can identify the lock a key matches should
not be attached to the key or key ring. In the event that an employee’s keys
are lost, the Director should be notified immediately.
The Internal Audit staff is responsible for locking the office at the end of
the workday. However, the last person to leave the office is responsible for
checking the main office door and securing it if it is not locked.
Each staff member is responsible for locking his or her office and securing
his or her files and working papers at the end of the business day. When an
auditor is working in the field, he or she should take steps to safeguard working
papers when they are not in the auditor’s possession. In the absence of a locking
desk or file cabinet, the auditor should take the papers home at the end of
The Internal Audit Department frequently deals with information of a confidential
nature. It is expected that all employees will treat confidential information
in an appropriate manner. Breach of confidentiality is grounds for disciplinary
All travel associated with department business, including
training, will be reimbursed in accordance with state policy.
Employees should complete the Travel Authorization Form as soon
as it is known that travel will be necessary. Employees may make
their own travel arrangements or may ask the department
administrative assistant to assist with making the arrangements. The
employee who is traveling will be provided with confirmation numbers
for accommodations and ticket, including boarding passes for travel.
Most in-state travel to regional campuses or conferences can be
accomplished using a Blanket Travel Authorization, prepared at the
beginning of each fiscal year by the department administrative
If more than one staff member is driving to the same destination
at the same time, they should travel together, unless "ride-sharing"
is impractical. When staff members driving to the same destination
travel separately for personal convenience, only one individual will
be reimbursed for mileage.
Within five business days after returning from a trip, a staff
member should complete a Travel Reimbursement Voucher to obtain
reimbursement for the expenses that have been incurred while on
University business. The reimbursement amount will be in accordance
with current University and State policy. The form should be
submitted to the Director for review and approval and will then be
processed by the department administrative assistant.
As outlined in the Professional Proficiency section of this
manual, individuals are expected to seek professional certifications.
The department is prohibited from paying for employees to
take a professional exam. However, the department may pay for review
courses or material, provided the auditor reviews all available
alternatives and provides those alternatives to the Director for
review. Employees are expected to make a good faith effort towards
passing the exam if the department pays for review courses or
The department office areas are designated as a non-smoking workplace. Smoking
is prohibited in all department offices.
Central department files are maintained by the department
administrative assistant. There are two major file types:
- Audit working paper files, which are stored in three-ring
binders and filed by department number and calendar year.
These files are maintained for a period of 5 years at which time
they will be moved to storage or shredded as determined by
- General office files which will include correspondence,
departmental administrative files, personnel files,
publications, and files relative to professional organizations
and committees. These items are filed by department or
organization and will be reviewed on an annual basis and purged
General Office Equipment
Maintenance of general office equipment should be coordinated by the department
administrative assistant. If any employee encounters a problem the administrative
assistant should be notified immediately. The administrative assistant will
either resolve the problem or will arrange for service.
This portion of the policies was revised 11/7/06. Changes
are in bold.
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