Internal Audits
Audit Charter
Organizational Chart
Internal Audit Committee
Services
Audit Process
Internal Controls
Reports
Resources
Staff
Contact Us
Feedback
UTB Home Page

 

Audit Charter

Mission and Scope of Work

The mission of The University of Texas at Brownsville and Texas Southmost College (UTB/TSC) Office of Internal Audits is to provide an independent, objective assurance and consulting activity designed to add value and improve the University’s operations.  The Office of Internal Audits helps UTB/TSC accomplish its mission in learning, research, continuing education, and public service by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Internal Audits will accomplish this mission by determining whether UTB/TSC’s network of risk management, control mechanisms, and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure the following:

  • Risks are appropriately identified and managed.
  • Significant financial, managerial, and operating information is accurate, reliable, and timely.
  • Employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
  • Resources are acquired economically, used efficiently, and adequately protected.
  • Programs, plans, and objectives are achieved.
  • Quality and continuous improvement are fostered in control processes.

Internal Audits will communicate opportunities for improvement, when identified, to the appropriate level of management. 

Accountability

The Director of Internal Audits, in the discharge of his/her duties, shall be accountable to the President and the Institutional Audit Committee and: 

  • Provide assessments on the adequacy and effectiveness of the organization’s processes for controlling its activities and managing its risks in the areas set forth under the mission and scope of work. 
  • Report significant issues related to the processes for controlling the activities of the organization and its affiliates, including potential improvements to those processes, and provide information concerning such issues through resolution.
  • Periodically provide information on the status and results of Internal Audits’ annual work plan and the sufficiency of department resources.
  • Coordinate UTB/TSC’s interaction with the State Auditor’s Office and other external audit entities.

Independence

To provide for the independence of the internal auditing activity, the Director of Internal Audits reports directly to the President and must be free of all operational and management responsibilities that would impair his/her ability to review independently all aspects of the institution (per the Texas Internal Auditing Act, Section 2102, Government Code).  The Director of Internal Audits also has an indirect reporting relationship to the University of Texas System (UT System) Director of Audits who has responsibility for oversight of the internal auditing activity for the UT System and has the reporting responsibility for all components to the Board of Regents.

The Director of Internal Audits is designated as the Chief Audit Executive of UTB/TSC (per the Standards for the Professional Practice of Internal Auditing).

Responsibility 

Internal Audits is responsible for:

  • Developing a flexible annual work plan using an appropriate risk-based methodology, including any risks or control concerns identified by management, and submitting that plan to the President, Institutional Audit Committee, and the Board of Regents, through the U. T. System Audit Office, for review and approval.
  • Implementing the annual work plan, as approved, including as appropriate any special projects requested by executive management of the institution, U. T. System officials, or the Board of Regents.
  • Having and maintaining a professional audit staff with sufficient knowledge, skills, experience, training, and professional certifications to meet the requirements of this charter and the Texas Internal Auditing Act.
  • Evaluating and assessing significant merging/consolidating functions and new or changing services, processes, operations, and control processes coincident with their development, implementation, and/or expansion.
  • Issuing periodic reports to the President and Institutional Audit Committee summarizing results of audit activities and the status of the annual work plan.
  • Keeping the President and Institutional Audit Committee informed of emerging trends and successful practices in internal auditing.
  • Assisting in the investigation of significant issues within the institution and notify appropriate members of executive management of the results.
  • Considering the scope of work of the external auditors and regulators, as appropriate, for the purpose of providing optimal audit coverage to the institution.
  • Conducting quality assurance reviews in accordance with professional Internal Auditing standards and periodically taking part in external peer reviews.
  • Providing consulting and advisory services as appropriate.
  • Guiding the institution on control self-assessment by assisting managers with risk self-assessment and conducting self-audits.
  • Providing information to the U. T. System Director of Audits as required or requested to fulfill the System-wide audit oversight and reporting responsibilities.
  • Filing internal audit reports and related responses or action plans with the U. T. System Audit Office for their submission to the budget division of the Governor’s Office, State Auditor, and the Legislative Budget Board.
  • Preparing the annual report required by the Texas Internal Auditing Act (Section 2102, Government Code) and submitting the report to the President, U. T. System Audit Office, Budget Division of the Governor’s Office, State Auditor, and the Legislative Budget Board.

Authority

Internal Audits is authorized to:

  • Have full, free, and unrestricted access to all functions, activities, records, property, information systems, and personnel (the examination of patient medical records is included when it serves a specific audit need).
  • Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
  • Obtain the necessary assistance of personnel in units where they perform audits, as well as other specialized services from within or outside the institution.

Internal Audits is not authorized or expected to:

  • Perform any operational duties external to Internal Audits.
  • Initiate or approve accounting transactions external to Internal Audits.
  • Direct the activities of any UTB/TSC employee not employed by Internal Audits, except to the extent such employees have been appropriately assigned to auditing teams or to otherwise assist the auditors.

Standards of Audit Practice

The activities of Internal Audits will meet or exceed the Standards for the Professional Practice of Internal Auditing and Code of Ethics of the Institute of Internal Auditors.  Internal Audits will also abide by generally accepted government auditing standards (when applicable), the Texas Internal Auditing Act, and University of Texas System guidelines and applicable Business Procedures Memoranda.

Approval

Approved by President Garcia, and the UTB/TSC Internal Audit Committee, on  February 16, 2005.

Contact Information
80 Fort Brown
Oliveira Library 234
Brownsville, Texas  78520
Phone: (956) 882-7023
Fax: (956) 882-3816
Email: Norma.Ramos@utb.edu