Internal Audit

Internal Audit at the University of North Carolina System Office is dedicated to adding value to the organization through continuous improvement, risk assessment, and internal control evaluation efforts. We are obligated to maintain high standards of competency, objectivity, confidentiality, and integrity in the performance of our duties and responsibilities. We are here to serve all departments of the UNC System Office, including PBS North Carolina, the North Carolina School of Science and Mathematics, and North Carolina State Education Assistance Authority.

Please contact us anytime that you:

  • Have a question regarding internal controls, protection of UNC System Office resources, or compliance with policies, rules, regulations, or laws.
  • Are considering implementing a new business process or making a change to the way you do business and would like us to consult with you regarding the appropriate internal controls that should be built into the process.
  • Are notified by any outside agency of a pending audit or review of your department, business process, or program, or plan to engage an external third party for a review or consulting services.
  • Are aware of any instances of fraud, waste, or abuse of UNC System Office resources, or you have any other concerns regarding issues which may be detrimental to the organization or its reputation(this information may also be submitted anonymously through the System Office Hotline Portal). 

If we can assist you in any way, please don’t hesitate to contact us. We will work with you to find solutions or recommendations that strengthen your internal processes and help to mitigate any risks. 

About Us

Internal Audit at the System Office serves the UNC Board of Governors and administrators of the UNC System Office. This department provides assurance and advisory services designed to add value and improve operations at the System Office.

We strive to conduct our work in accordance with the Global Internal Audit Standards (Standards). To comply with the Standards, our office must have a quality assurance and improvement program that includes both internal and external assessments.

Internal Audit reports functionally to the UNC Board of Governors Committee on Audit, Risk Management, and Compliance (CARMC) and maintains an administrative reporting relationship with the president of the UNC System. Internal Audit’s chief audit officer presents audit results and other office activities to CARMC at least quarterly.

For more information about the internal audit services and processes, see the Frequently Asked Questions.

MISSION AND VISION

Mission

The mission of the Office of Internal Audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. 

Vision

The Office of Internal Audit aspires to be a known, trusted advisor on governance, risk management, and internal controls for the University of North Carolina System Office and the University of North Carolina System community. 

Purpose

Internal Audit strengthens the UNC System Office’s ability to create, protect, and sustain value by providing the Board of Governors and management with independent, risk-based, and objective assurance, advice, insight, and foresight. 

Internal Audit enhances the UNC System Office’s: 

  • Successful achievement of its objectives
  • Governance, risk management, and control processes 
  • Decision-making and oversight
  • Reputation and credibility with its stakeholders
  • Ability to serve the public interest

Internal Audit is most effective when: 

  • Performed by competent professionals in conformance with the Global Internal Audit Standards, which are set in the public interest
  • Independently positioned with direct accountability to the Board 
  • Free from undue influence and committed to making objective assessments 

Scope

The scope of Internal Audit activities encompasses, but is not limited to, objective examinations of evidence for the purpose of providing independent assessments to the president, the UNC Board of Governors Committee on Audit, Risk Management & Compliance (CARMC), UNC System Office management and other stakeholders, and outside parties on the adequacy and effectiveness of governance, risk management, and control processes for the UNC System Office, North Carolina State Education Assistance Authority (NCSEAA), the North Carolina School of Science and Mathematics (NCSSM), and PBS North Carolina.

Ethics and Professionalism 

The Office of Internal Audit adheres to the Global Internal Audit Standards, Domain II: Ethics and Professionalism by applying and upholding the following principles: 

  • Demonstrating Integrity 
  • Maintaining Objectivity 
  • Demonstrating Competency 
  • Exercising Due Professional Care 
  • Maintaining Confidentiality 

Contact Us

Jennifer Myers, CPA, CFE
Chief Audit Officer | UNC System Office Internal Audit
919.843.9100 | jkmyers@northcarolina.edu

Carol T. Harris, CIA
Sr. Auditor | UNC System Office Internal Audit
Chief Audit Officer | North Carolina School of Science and Mathematics
919.962.3139 | ctharris@northcarolina.edu

Amber J. Vitale, MBA
Auditor | UNC System Office Internal Audit
919.445.1323 | ajvitale@northcarolina.edu

Brian Walker
Auditor | UNC System Office Internal Audit
919.843.4538 | bawalker@northcarolina.edu

Report a Concern to the UNC System Office Hotline.