How to Survive an Audit Research Administration Certificate Series Staff Development and Professional Services
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1 1 How to Survive an Audit Research Administration Certificate Series Staff Development and Professional Services Presented by: Amy Holzman and Victoria Owens Internal Audit Services (IAS)
2 BACKGROUND 2
3 3
4 4 What is an Audit? Who are the Auditors?
5 5 Types of Audits Financial Operational Compliance Internal or External Information Technology
6 INTERNAL AUDITS 6
7 7 The Internal Audit Process Notification Preliminary Survey Fieldwork Reporting Follow-up
8 8 Surviving the Audit What are the Auditors looking for? Tips for Working Effectively with the Auditors How Did I Do?
9 9 Investigations at UCD The investigation process is different than the audit process just described...
10 10 The Investigation Process Assignment Planning Documentation Reporting
11 11 Investigation Tips An inves(ga(on is not an accusa(on Supervisors must be alert to all types of reports What you can report How the Whistleblower Policy works What should I do if contacted? Where to report! Contact informa(on is at the end of the handout, in the References sec(on.
12 12 Advisory Services Several different types of advisory services Performed by request Procedures agreed upon with client Reports addressed to management reques(ng the service Usually no management response required
13 CLASS ACTIVITY 13
14 14 Thinking Like an Auditor Objectives Financial Operational Compliance Techniques Inspection Observation Inquiry Questions Who? What? When? Where? How? Why?
15 EXTERNAL AUDITS 15
16 16 What s the real purpose of an external audit? How are we spending the funds? Are we being compliant? Are we doing what we said we would?
17 17 Who are the External Auditors? Federal State Public Private Independent
18 Why was my award selected for review? 18
19 19 External Audit Coordinator Serves as a liaison between the campus and the external auditors during all phases of the audit. UCDavis External Audit Coordinator - Amy Holzman (530) amholzman@ucdavis.edu
20 20 What will the External Auditor Focus On? Preliminary information Agency identified issues To sample or not to sample? Supporting Documentation What will they want from me?
21 21 Areas Frequently Tested Expense Categories Labor Distribution Fringe Benefits Effort Reporting Supplies Equipment Travel Program Income Recharges Consultants Subcontracts Subawards Indirect Costs Cost Transfers Cost Sharing Expenses at Award End
22 22 Responding to External Auditor questions Be specific Ask questions. External Audit Coordinator Consistency If we re wrong we re wrong.
23 23 How can I Prepare for an External Audit Understand Document Do the right thing
24 24 Now you re ready!
25 QUESTIONS? 25
26 26 Contact Information: Amy Holzman Victoria Owens
27 References 27 UC Davis Internal Audit Services ( UCOP Ethics, Compliance and Audit Services ( ) UCD Accounting& Financial Services - ( Office of Research ( Administrative Responsibilities Handbook ( PPMs ( PPM 320-Series, Records and Archives PPM 330-Series, Financial Management and Services PPM Safety Standards and Interactions with Regulatory Agencies PPM Improper Governmental Activities/Whistleblower Protection UCDHS P&Ps ( UCOP Contracts and Grant Manual ( OMB Circulars ( UCOP Whistleblower Policy: (
28 28 The UC Whistleblower Policy What You Can Report Any activity by UC or a UC employee that: violates a state or federal law or regulation, such as corruption, malfeasance, bribery, theft or misuse of government property, fraud, coercion, conversion wastes money, or involves gross misconduct, gross incompetence, or gross inefficiency Where To Report Your Supervisor Another University Administrator Locally Designated Official (530) Campus Human Resources (530) Health System Human Resources (916) Health System Compliance Office (916) Academic Personnel Office (530) Internal Audit Office (530) University-wide Whistleblower Hotline: or universityofcalifornia.edu/hotline (These are independently operated to help ensure confidentiality.)
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