About Us
Mission
The Internal Audit Department serves the trustees and administrators of the University of North Carolina at Charlotte as an independent, objective assurance and consulting activity designed to add value and improve the University’s operations. The Department assists the University to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Method
The Department executes its mission by annually conducting a series of planned audits and reviews as well as assisting management with advisory and investigative requests.
Outputs
At the conclusion of each engagement, the Department publishes a report with recommended corrective actions to appropriate management officials.
Audit Report and Workpaper Confidentiality
Confidentiality of Internal Audit reports and workpapers is governed by NC General Statute 116-40.7©, which reads in part: “Except as otherwise provided in this subsection, or upon subpoena issued by a duly authorized court or court official, audit work papers shall be kept confidential and shall not be open to examination or inspection under G.S. 132-6 until completion of the audit report that is based on the working paper. Audit reports and the working papers on which they are based shall be public records subject to examination and inspection to the extent that they do not include information that, under State law, is confidential and exempt from Chapter 132 of the General Statutes or would compromise the security systems of The University of North Carolina. At the time that audit working papers are made available for public examination or inspection, the custodian of the audit working paper may redact the name and personally identifying information of a person who has initiated an allegation of (i) a violation of State or federal law or rule or regulation; (ii) fraud; (iii) misappropriation of State resources; (iv) substantial and specific danger to the public health and safety; or (v) gross mismanagement, gross waste of monies, or gross abuse of authority, if that person requests that the person’s name and personally identifying information be kept confidential.” It is the Internal Audit Department’s intent to protect the identity of those who provide information in the course of audit engagements as much as this statute will allow; however, we must advise all audit clients of the potential release of their names and information if properly requested under this statute.
