The challenge of auditing in the dynamic, complex environment of higher education
requires members of the internal audit staff to possess the highest level of
professional abilities. Ultimately, professional proficiency is a personal responsibility,
however, our department is committed to assisting each staff member to meet
Professional proficiency implies having up-to-date knowledge and abilities
related to higher education, financial management, and governmental policies
as well as accounting and auditing issues. Professional proficiency is achieved
and enhanced through formal education, on-the-job-training, continuing education
programs, professional certifications, and service to the profession. Professional
proficiency can be demonstrated only through job performance.
The department requires that internal auditors have earned a degree in one
of the following disciplines: accounting, business administration, or information
systems. This education provides the foundation of the knowledge needed to carry
out our duties.
The department encourages and supports the pursuit of advanced academic degrees.
For courses taken at USC, assistance is provided in accordance with the University
Performing audits and special projects provides an opportunity to develop and
enhance audit skills. Auditors should share knowledge with each other and work
with the Director to ensure that each job is a positive learning experience.
Continuing Education Programs:
The audit plan allocates time for each staff member to obtain up to 40 hours
of continuing professional education each year. Actual hours approved will depend
on the scheduling demands of work assignments, courses available, and individual
training needs. Every effort will be made to provide auditors who hold professional
certifications with the training required to maintain these certifications.
Our financial budget supports attendance at professional education programs.
So that we can maximize the benefit from our training budget, professional education
should be obtained from the lowest cost alternative that meets the training
objective. Internal sources such as Human Resources or Computer Services , are
preferable to outside providers. Local courses and conferences are preferable
to those that will require long-distance travel and an overnight stay.
As part of the annual work performance and planning process each year, each
auditor and the Director will prepare a professional development plan to assist
in targeting appropriate continuing education programs. Each auditor is responsible
for obtaining the minimum CPE hours required to meet the Government Auditing
The department strongly encourages each staff member to pursue appropriate
professional certifications as a way to continue the learning process and to
demonstrate professional proficiency. The department provides administrative
time to take certification examinations as described in the Office Policies
and Procedures chapter of this Manual.
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