Mission, Vision, and Purpose

Our Mission
The mission of the Office of Internal Audits is to enhance and protect
organizational value by providing risk-based and objective assurance, advice, and

Our Vision
The Office of Internal Audits aspires to be a known, trusted advisor on ethics,
governance, risk management, and internal controls for the university community.

Our Purpose
The purpose of the Office of Internal Audits is to assist 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).


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 143-79 and 116-40.7.