Internal auditing serves the university administrators of Appalachian State University by reviewing and appraising the activities of the institution, the integrity of its records, and the general effectiveness of its operations. The objective of internal auditing is to assist University management in the effective discharge of their responsibilities. To this end, internal auditing furnishes them with analyses, appraisals, recommendations, counsel and information concerning activities under review.
The general objectives of internal auditing at Appalachian State University are:
- Determining that the overall system of internal control and the specific controls in each activity under audit are adequate, effective and functioning;
- Insuring that institutional policies and procedures, state and federal laws, contractual obligations and sound business practices are followed;
- Verifying the existence of assets shown on the financial records and ensuring maintenance of proper safeguards for their protection; and
- Determining the adequacy and reliability of the accounting and reporting systems and procedures.