CASE 2

1 Assemble appropriate and current background information about the unit that might
help with the review

This might include the aims and objectives identified in strategic plans; any key procedures or policies;
organisation charts; financial information such as budgets risk registers, controls and sample management
reports. If information is available on the Web, simply provide the relevant site address. As part of Internal
Audit’s responsibility for assessing how well the University’s risks are being managed, they will also need
access to your maintained risk register.

2 Make the auditors aware of any other reviews or inspections that have taken place in the
unit

If the area has been audited in the past, it is worth reviewing the last audit report and the progress of past
recommendations. The Finance Division can provide you with a copy of these. Recommendations that were
graded as high or medium in previous reports will always be revisited.

3 Identify an ‘audit contact’ who can act as a liaison person to work with the auditors

This member of staff should be responsible for ensuring that the auditors have access to records and files or
any other resources they need to complete their reviews as well as directing them to, and making
appointments with, the appropriate colleagues who can help complete specific areas of the review. If it would
be helpful to schedule meetings with the auditors periodically throughout the audit to stay in touch with how
things are progressing, this may help facilitate communication, resolve issues on a timely basis, and correct
any misunderstandings. Please ensure that the Finance Division is informed of who is identified as the
contact.

4 Consider which staff should be present at the planning meeting

It is certainly sensible for someone at the meeting to provide the auditors with an overview of the unit’s work.

5 Tell staff about the audit, and any other staff who might be involved, especially if they
are part of another team

It is useful to distribute a copy of the scoping letter to key staff so that they have an idea of the type of work to
be undertaken. It also helps them identify the sort of records and information that they need to have available
when the auditors come.

The auditors will advise during the planning meeting if there are any specific steps or information that they
will need that are specific to the audit