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What to expect when audited

Here are the phases of a typical audit:

1. Planning
You will receive notification of the audit and an entrance conference may be scheduled to discuss our procedures, schedule, scope, and answer any questions.
We then conduct interviews to gain an understanding of the process and request relevant documents such as policy and procedures manuals.
In addition, a risk assessment is performed. Based on the high risk areas identified and the information obtained in planning, we develop audit objectives which are shared with you before we begin our fieldwork.

2. Fieldwork
We conduct detailed testing/procedures to achieve the audit objectives.  Fieldwork procedures can include documenting procedures, obtaining an understanding of certain processes and/or testing a sample for certain attributes.  Our office discusses any issues identified during fieldwork. 

3. Draft Report
You will receive a draft audit report for review and an exit conference may be scheduled to discuss the audit observations and clarify any ambiguities.  If the report contains any audit observations, you will provide us with written management action plan(s) approved by your supervisor, an implementation date(s), and the person(s) responsible for implementing the action plan. Management action plans are included in the final report and forwarded to the appropriate vice president for review and comments as well.

4. Issuance of Final Report
After the report has been reviewed by the UTSA Internal Audit Committee and signed by the President, the report is distributed to the required external agencies and appropriate management.  Priority observations will be reported to the Audit, Compliance, and Management Review Committee of the Board of Regents.

5.     Follow-up
Quarterly, our office will follow-up on the audit observations to ensure appropriate corrective action has been taken and report the results to the Internal Audit Committee.