Responsible Officer:         Director of Internal Audit
Responsible Unit:           Internal Audit Department
Effective Date:               July 1, 1996
Last Revised on:            November 20, 2008

The Internal Audit Policies and Procedures are issued under the authority of Phyllis C. Petree, Director of Internal Audit, who reviewed and approved its contents as of June 3, 2004, or as noted on the table of revisions accompanying each document.

Introduction Statements

  1. Statement of Purpose, Authority, and Responsibility

Policy Statements

  1. Mission Statement

  2. Risk Assessment and Long-Range Audit Plan

  3. Response to Potential Misuse of University Resources-Reporting and Investigation

Procedure Statements

  1. The Audit Process

  2. Audit Reports and Management's Responses

  3. Management Requests and Special Projects

  4. Audit Follow-up

Appendix Statements

The following form is in PDF format. They may be opened and printed from individual work stations, then completed, signed and submitted.

  1. State Property Incident Report to SBI

Prior Revisions:
July 01, 1996
June 04, 2004
The policies in the Internal Audit Department Policies and Procedures Manual supercede any IA policies, procedures, appendices and information previously included in the University Business Manual, a publication of UNC Chapel Hill’s Division of Finance
November 20, 2008Changes by Director of Internal Audit:  Introduction Statement 1.2 on Professional Associations removed; Policy 2.2 revised; Policy 2.3 Audit Standards of Performance removed; Policy 2.4 renumbered to 2.3 and revised; Procedure Statements 3.1, 3.2, 3.3, 3.4 revised, previous Appendix 2 (Internal Audit Request for Corrective Action) removed.

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