Internal Audit

After an audit

Our aim is to communicate our findings to you in a clear, concise and constructive report.

Reporting

A draft report and summary of the main issues identified will be prepared and circulated to you as soon as possible after the completion of the audit. We will then meet with you again to discuss the findings.

This meeting provides an opportunity to explain the issues arising from the review and to consider any outstanding queries. The meeting also helps to ensure that any possible misunderstandings are resolved.

We aim to agree the validity of all reported issues as far as possible with relevant managers at this stage and to discuss any required management actions.

If any changes to the draft report are agreed during the meeting these will be incorporated into the final report. You will also be asked to provide a written response to any identified issues. These responses will be formally recorded on the Management Action Summary.

The final report will be circulated to appropriate managers and will be considered by the University’s Audit Committee.

Follow-up

Management are responsible for implementing the actions which have been agreed within the identified timescale.

We will monitor implementation by requesting periodic updates from managers. Progress is reported to the University’s Audit Committee.

If managers choose not to act in response to findings it is important that they recognise and accept the associated risks of not taking action.

If problems are encountered in the implementation phase please let us know as soon as possible – we will do our best to assist.

We do not routinely carry out follow-up audits although occasionally this may be required – either to assess progress made or to direct additional attention towards areas which could not be fully addressed within the original audit.