About Internal Audit

Who is the Internal Auditor?

The CWU Director of Internal Audit is Margaret Smith, Certified Internal Auditor and CPA.

What does Internal Audit (IA) do?

The purpose of IA is to provide an independent appraisal of the operations of the university and assist the administration in gaining assurance that risk exposure is understood and managed.

What services are provided?

Internal audits are detailed reviews of a department's operation, system, process or activity conducted as a component of the IA comprehensive audit plan. Records are examined and evaluated for compliance with applicable rules and regulations including union contracts, federal and state regulations, and university policy. Internal control practices are tested to determine that they are functioningeffectively to detect errors and irregularities in a timely manner. Appropriate parties are informed of the audit plan, the testing of documents, and the results throughout the process. Recent audit reports are available on the IA website at http://www.cwu.edu/~auditor/audits.html.

Management advisory services are reviews conducted at the request of administrators. These reviews are normally more restrictive in scope and may include performance and efficiency practices. IA responds to inquiries regarding the use of resources, internal control practices and compliance issues.

Special investigations are conducted when there is a possible loss of resources or ethical violations. Some of these investigations are coordinated with investigators from the State Auditor's Office and the Executive Ethics Board. These investigations are confidential and limited in scope.

IA coordinates and reports the annual Enterprisewide Risk Assessment and Internal Control Evaluation.

IA reports the annual notice of Whistleblower procedures to all employees and is a reporting designee for the Whistleblower program.

What training is offered by Internal Audit?

IA introduces new employees to the State Ethics Law and offers extensive ethics training for supervisors and employees quarterly or upon request. Training related to strengthening internal control procedures and to complying with federal, state and university regulations is also available.

How can I use Internal Audit?

Contact IA for Management Advisory Service and customized departmental training, with questions about university operations, ethics and compliance, for assistance in developing internal control practices, and to report allegationsof waste or improper governmental actions not reported through the state Whistleblower program.