Policy 3002 - Authority of the Internal Audit Department 9-30-09

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OLD DOMINION UNIVERSITY University Policy Policy #3002 AUTHORITY OF THE INTERNAL AUDIT DEPARTMENT Responsible Oversight Executive: Vice President for Administration and Finance Date of Current Revision or Creation: September 30, 2009 A. PURPOSE The purpose of this policy is to establish the authority of the Old Dominion University Internal Audit Department as a means to fulfill its mission to the University. B. AUTHORITY Virginia Code Section 23‐9.2:3, as amended, grants authority to the Board of Visitors to establish rules and regulations for the institution. Section 6.01(a)(6) of the Board of Visitors Bylaws grants authority to the President to implement the policies and procedures of the Board relating to University operations. Section 7.01 of the Board of Visitors Bylaws grants specific authority to the University Auditor. Old Dominion University Board of Visitors Policy 1610 – Charter of the Internal Audit Department C. DEFINITIONS N/A D. SCOPE This policy applies to all employees, students, volunteers, employees of affiliated organizations, and visitors to the institution. Employees include all staff, administrators, faculty, full‐ or part‐time, and classified or non‐classified persons who are paid by the University. Students include all persons attending classes whether enrolled or not enrolled ...

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OLD DOMINION UNIVERSITY University Policy Policy #3002 AUTHORITY OF THE INTERNAL AUDIT DEPARTMENT Responsible Oversight Executive: VicePresident for Administration and Finance Date of Current Revision or Creation:September 30, 2009 A. PURPOSEThepurposeofthispolicyistoestablishtheauthorityoftheOldDominionUniversityInternalAuditDepartmentasameanstofulfillitsmissiontotheUniversity.B. AUTHORITYVirginiaCodeSection23‐9.2:3,asamended,grantsauthoritytotheBoardofVisitorstoestablishrulesandregulationsfortheinstitution.Section6.01(a)(6)oftheBoardofVisitorsBylawsgrantsauthoritytothePresidenttoimplementthepoliciesandproceduresoftheBoardrelatingtoUniversityoperations.Section7.01oftheBoardofVisitorsBylawsgrantsspecificauthoritytotheUniversityAuditor.OldDominionUniversityBoardofVisitorsPolicy1610–CharteroftheInternalAuditDepartmentC. DEFINITIONSN/AD. SCOPEThispolicyappliestoallemployees,students,volunteers,employeesofaffiliatedorganizations,andvisitorstotheinstitution.Employeesincludeallstaff,administrators,faculty,full‐orpart‐ time,andclassifiedornon‐classifiedpersonswhoarepaidbytheUniversity.Studentsincludeallpersonsattendingclasseswhetherenrolledornotenrolled.AffiliatedorganizationsareseparateentitiesthatexistforthebenefitoftheUniversityandincludethefoundations,theCommunityDevelopmentCorporation,andtheAlumniAssociation.Visitorsincludevendorsandtheiremployees,parentsofstudents,volunteers,guests,uninvitedguestsandallotherpersonslocatedonproperty,owned,leased,orotherwisecontrolledbytheUniversity.E. POLICYSTATEMENTInternalAuditwasestablishedtoassisttheBoardofVisitorsandmanagementofOldDominionUniversity.Asappropriatetoaccomplishthismission,InternalAuditwillhaveadualfocus:(1)toprovideanindependentandobjectiveappraisaloftheUniversity'sfinancial,operationalandPolicy #3002 – Authority of the Internal Audit Department1

informationsystems,andtoevaluatetheinternalcontrolenvironment;and(2)toworkwithmanagementinaproactiveandcreativemannertoensurethedevelopmentandprovisionofservicesandprocessesinthemostefficientandeffectivemanner.Totheextentpermittedbylaw,theInternalAuditDepartmentshallhavetimelyandunrestrictedaccesstoallUniversityactivities,properties,personnel,andrecordsthatarerelevanttofulfillmentofthedepartment’smissiontotheUniversity.ItisunderstoodthatcertainitemsoftheUniversityareconfidentialinnatureandspecialarrangementswillbemadebytheInternalAuditDepartmentwhenexaminingandreportinguponsuchitems.TheInternalAuditDepartmentistobeindependentintheconductofitsmission.Assuch:•TheInternalAuditDepartmentshallbefreefromcontrolorundueinfluenceintheselectionandapplicationofaudittechniques,procedures,andprograms.•TheInternalAuditDepartmentshallbefreefromcontrolorundueinfluenceinthedeterminationoffactsrevealedbytheexaminationorinthedevelopmentofrecommendationsoropinionsasaresultoftheexamination.•TheInternalAuditDepartmentshallbefreefromundueinfluenceintheselectionofareas,activities,personalrelationships,andmanagerialpoliciestobeexamined.Nolegitimatesourceofinformationistobeclosedtotheauditor.F. PROCEDURESUniversitypersonnelshallrespondtorequestsandinquiriesfrommembersoftheInternalAuditDepartmentwithinrequestedorreasonabletimeframes,andassistInternalAuditasneededinconductingaudits,reviewsorinvestigations.G. RESPONSIBLEOFFICERUniversityAuditorH. RELATEDINFORMATIONUniversityPolicy3003–Detection,InvestigationandReportingonFraudandMisuseofUniversityProperty/FundsUniversityPolicy3004–InternalAuditResponseProceduresWheretogowithissuesorconcerns:•OldDominionUniversityDepartmentofHumanResourceshttp://www.odu.edu/ao/humanresources/•OfficeofInstitutionalEquityandDiversityhttp://www.odu.edu/ao/oied/•OfficeoftheUniversityAuditorhttp://www.odu.edu/ao/auditor/•TheStateEmployeeFraud,Waste,andAbuseHotline,1‐800‐723‐1615http://www.doa.virginia.gov/DSIA/Fraud_and_Abuse_Hotline.cfm•TheVirginiaDepartmentofEmploymentDisputeResolution(EDR)http://www.edr.virginia.gov/Policy #3002 – Authority of the Internal Audit Department2

POLICY HISTORY ************************************************************************ Policy Formulation Committee (PFC) & Responsible OfficerApproval to Proceed: _________________________________ ___________________________ Responsible Officer SignatureDate Policy Review Committee (PRC) Approval to Proceed: /s/ Donna W. MeeksMay 25, 2009 Policy Review Committee (PRC),Date Chair SignatureExecutive Policy Review Committee (EPRC) Approval to Proceed: /s/ Robert L. FenningSeptember 29, 2009 Responsible Oversight Executive SignatureDate Presidential Approval: /s/ John R. BroderickSeptember 30, 2009 President Date Policy Revision Dates:December 1, 1988; September 30, 2009 Scheduled Review Date:September 30, 2014

Policy #3002 – Authority of the Internal Audit Department

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