1500-Confidentiality

 

Definition

Confidential information is information, of a proprietary or sensitive nature, about McNeese State University, its students, suppliers and employees.

 

Policy

Confidential information acquired by an auditor through his or her employment is considered to be privileged and must be held in strictest confidence. It is to be used solely for University purposes and not as a basis for personal gain by the auditor. Confidential information is transmitted only to those persons who need the information to discharge their duties as University employees or auditors. The Campus Director of Internal Audit must approve any other dissemination of workpaper or correspondence contents.

 

Report Security and Control

Audit reports are to be filed in the report files under limited access control. Audit reports are available to auditors from the report files.  If a copy is needed in connection with a current audit, special investigation or other project, it should be printed from the workpaper file.  The original should be put back in its original place.  The paper copy of the reports should not be removed from the workpaper files.

 

Confidentiality Statement

On the first day of employment, the auditor must sign the following statement.

 

(Statement should be on office letterhead in memo format.)

 

TO:

FROM: (Campus Director of Internal Audit)

DATE:

SUBJECT: Confidentiality

 

During the course of any audit, employees of the Office of Internal Audit may have access to information that is sensitive, nonpublic or protected by Federal or State privacy statutes. All materials contained in audit workpapers and audit reports or disclosed to auditors are confidential.

 

It is the policy of the Office of Internal Audit not to disclose to anyone outside the University the contents of any audit workpapers, audit reports or other information made available by McNeese State University. Disclosure within the University will be only for job-related purposes and only to those who, in the auditor’s judgment, have a need to know.

I have received, read and understand the Office of Internal Audit's confidentiality policy. I understand that it is a condition of my employment to adhere to the confidentiality policy, and that violation of this work rule may result in dismissal.

 

_______________________                    ____________________

Signature                                        Date

 

 

 

Return to Table of Contents

Return to Office of Internal Audit Main Page