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Mission, Purpose and Scope of Work

The Institute of Internal Auditors’ International Professional Practices Framework (IPPF) defines the mission of internal audit as follows: “to enhance and protect organizational value by providing risk-based and objective assurance, advice and insight.”  The mission, purpose and scope of this office is consistent with both the IPPF mission statement and the mandatory elements of the IPPF. Internal Auditing is an independent and objective assurance and consulting activity that is designed to add value to improve the operations of Appalachian State University. The Office of Internal Audits assists the University in accomplishing its objectives through a systematic and disciplined approach to evaluate and improve the effectiveness of the organization's risk management, control, and governance processes. The scope of internal audit activities encompasses, but is not limited to, objective examinations of evidence for the purpose of providing independent assessments to the Chancellor, the Appalachian State University Board of Trustees Audit Committee (hereafter referred to as the “Audit Committee”), other management, and outside parties on the adequacy and effectiveness of governance, risk management, and control processes for the University.

Standards for the Professional Practice of Internal Auditing

The Office of Internal Audits’ will govern itself by adherence to The Institute of Internal Auditors’ IPPF mandatory guidance including the Definition of Internal Auditing, the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the internal audit activity’s performance. The Institute of Internal Auditors’ Implementation Guides, Practice Advisories, and Supplemental Guidance will also be adhered to as applicable to guide operations. In addition, the Office of Internal Audits will adhere to Appalachian State University’s relevant policies and procedures and the standard operating procedures manual (Audit Manual).

Authority

The Office of Internal Audits, with strict accountability for confidentiality and safeguarding records and information, is authorized full, free, and unrestricted access to any and all records, physical properties, and personnel pertinent to carrying out any engagement in accordance with North Carolina General Statute 147-64.7 and Session Law 2010-194, Section 21.


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