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Internal Audit

Audit process

Before the audit begins

For all audit work carried out, terms of reference are drawn up and agreed with the relevant Dean of Faculty, Head of Department or Service under review. These terms of reference will give a clear indication as to how the audit will be carried out and will include the objectives, approach and timing of the audit.

During the audit

Staff from Internal Audit will work with staff in the area under review to prepare a report which will contain recommendations, where necessary, for improvement and will be presented to the Audit and Compliance Committee.  Generally, this will involve interviews with key members of staff and the review and analysis of reports and other management information.  Occasionally it might also involve 'walk-throughs' of processes with individual staff members, so that the review team can better understand the processes undertaken. 

After the audit

At the conclusion of the audit review a draft report will be produced which is discussed with the appropriate manager before being issued. Any recommendations contained within the report are agreed for implementation, where possible. Recommendations are graded in accordance with HEFCE guidelines, i.e. 1 (fundamental), 2 (significant) and 3 (merits attention). This process provides a clear opportunity for feedback on the part of those subject to audit review. 

Follow-up to concluded audits

The implementation of audit recommendations is closely monitored by Internal Audit. Progress against agreed timescales is reported, as part of the Department’s regular report on internal audit activity, to the Audit, Risk and Compliance Committee.

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