内部审计
Approved by the Board of Regents May 16, 2003
介绍
The New Mexico Institute of Mining and Technology 内部审计 Department is an independent appraisal function for all campuses and units of the Institute. 它帮助 New Mexico Institute of Mining and Technology management in the effective discharge of its responsibilities by furnishing them with analysis, appraisals, recommendations and comments concerning the 活动 reviewed. 内部审计 Department provides reviews to assure that the organization's plans are carried out, policies and procedures are observed, assets are accounted for, and records and 报告 are reliable.
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内部审计 Department has access to all Institute 活动, records, properties and personnel related to the subject under review. 内部审计 Department does not exercise direct authority over other persons or operations within the Institute. 内部审计's findings and recommendations are provided to assist management. As such, the responsibility to execute specific actions remains with management.
Reporting Structure and Supervision
内部审计 Department 报告 to the 威尼斯人app下载’s President and the Chairman of the Board of Regents. 内部审计 final 报告 will be submitted to the President, the Chairman of the Board of Regents and management of the area under review.
范围及目标
内部审计 Department may be concerned with any area of Institute activity and is responsible for the following 活动:
- Review and appraise the soundness, adequacy and application of accounting, financial and other operating controls to promote effective controls at reasonable cost.
- Review and test compliance with statutory, regulatory, and internal policy requirements.
- Review the extent to which resources are used efficiently and effectively.
- Evaluate the timeliness, reliability, and usefulness of institutional records and 报告.
- Determine extent to which Institute System assets are accounted for and safeguarded 从损失.
内部审计 Procedures
审计任务—— 内部审计 Department, in consultation with Institute management, shall prepare an annual 审核计划. Before it is finalized, the 审核计划 will be discussed with the Institute’s executive management for input. The President shall approve the final 审核计划.
特殊要求—— 内部审计 will concentrate its time on the 审核计划 approved by the President. Occasional special requests for audit work may be accepted. 内部审计 will consult with the President before beginning work on a special assignment.
调查—— 内部审计 may be involved in investigating allegations of fiscal misconduct. Unscheduled audit time will be included in the annual 审核计划 to allow for this. 内部审计 shall notify the President before beginning work on an investigation.
Professional Standards
In carrying out its function, the 内部审计 Department shall comply with the professional ethics, responsibilities and standards recognized for conducting such 活动. If in the course of performing his or her duties a professional employee of the 内部审计 Department shall be of the opinion that there has been or is occuring a material wrongdoing, including material violation of applicable Federal, State or local law or a material contractual provision by which the Institute is or may be bound, by an employee or contractor of the Institute and that such wrongdoing cannot be fairly addressed and remedied by normal channels and means, a report of such conduct shall be made immediately to the President; in event the alleged wrongdoing involves the President or if the professional employee is of the opinion that the report should go directly to the Board of Regents, the report shall be made immediately to the Chairperson of the Board of Regents, the report shall be made immediately to the Chairperson of the Board of Regents. 内部审计 Department shall immediately report to the appropriate party within the Institute an attempt to circumvent or otherwise evade compliance with this policy.