3800-Investigative Audits

 

Overview

Investigative audits are performed when appropriate. These audits focus on alleged civil or criminal violations of state or federal laws and violations of University policies and procedures that may result in prosecution or disciplinary action. Internal theft, white-collar crime, misuse of University assets and conflicts of interest are examples of reasons for investigative audits.

 

Investigative Audit Process

The Audit process documented in this Manual should be followed. However, initiation of the investigation usually begins with a request from University management; these discussions replace the traditional opening conference. Audit procedures are generally not shared with the auditee. In fact, the objective of the investigation may be masked so that the potential for losing evidence is not increased. Fieldwork and interviews are dictated by the circumstances. Workpaper organization and standards should comply with the guidelines in this Manual.

 

Reporting

The report publication process is also very sensitive.  If the Campus Director of Internal Audit suspects an illegal act has been committed, the Campus Director should contact the University of Louisiana System Director of Internal Audit by phone immediately and keep the System Director abreast of any ongoing investigations.  When the Campus Director and the System Director are reasonably certain that an illegal act has been committed, the System Director will contact the Office of the Legislative Auditor and/or appropriate law enforcement officials.  It is important to maintain confidentiality in all investigations to protect the reputations and careers of those involved.

 

 

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