The Internal Auditor’s Office Mission and Charter
The Internal Auditor’s Office (IAO) provides risk-based and objective assurance and advice on institutional effectiveness of risk management, internal controls, and business processes to facilitate the achievement of university objectives. It is committed to operating as a forward-looking, consultative function that helps the university proactively anticipate and address risk, enabling business and process improvements, and supporting the viability of university operations.
The IAO functions under policies established by State Board of Higher Education 802.8, and reaffirmed through local NDSU policy 719.
Independence is essential to the effectiveness of the Internal Audit Program permitting the rendering of impartial and unbiased judgment essential to the proper conduct of audits. To that end, the IAO will be independent of the activities they audit.
Independence is based primarily upon organizational status and objectivity: The IAO has a direct functional report to the NDSU President and administrative report to NDSU’s Chief of Staff.
In performing the audit function, the IAO has no direct responsibility for or authority over, any of the activities reviewed. Therefore, the audit review and appraisal process does not in any way relieve other persons in the organization of responsibilities assigned them.
The IAO is authorized to have full, free and unrestricted access to information including records, computer files, property, and personnel of NDSU in accordance with the authority granted by the NDSU President’s Office.
Except where limited by law or is medically privileged, the work of the Internal Auditor’s Office is unrestricted. The Internal Auditor is free to review and evaluate all policies, procedures, and practices of any NDSU affiliated activity, program, or function.
The responsibility of the IAO is to serve NDSU in a manner that is consistent with the International Standards for the Professional Practice of Internal Auditing and with the Code of Ethics of the Institute of Internal Auditors, Inc.