Internal audit at the UNC 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 System Office, including PBS North Carolina.
Please contact us any time that you:
- Have a question regarding internal controls, protection of the UNC System Office’s resources, or compliance with policies, rules, regulations or law;
- 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;
- Plan to engage an external entity for any audit, review, or consulting activity;
- Are notified by any outside agency of a pending audit or review of your department, business process, or program; or
- 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 UNC System or its reputation. This information may be submitted anonymously through the System Office Hotline.
If we can assist you in any way, please contact us. We will work with you to find solutions that strengthen your internal processes and help manage risk.
Internal audit at the UNC System Office serves the Board of Governors and administrators of the University of North Carolina System Office. The unit provides assurance and consulting services designed to add value and improve operations at the UNC System Office.
We strive to conduct and manage our work in accordance with the framework promulgated by The Institute of Internal Auditors (IIA). This framework includes the International Standards for the Professional Practice of Internal Auditing (Standards), the definition of internal auditing, and a Code of Ethics. In order 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 Committee on Audit, Risk Management, and Compliance (CARMC) of UNC’s Board of Governors and maintains an administrative reporting relationship with the president. In keeping with the IIA’s Standards, we maintain a strong working relationship with the CARMC. Consequently, the chief audit officer presents audit results and other office activities to the CARMC.
For more information about the internal audit services and processes, see the Frequently Asked Questions.
Mission and Core Principles
Internal audit strives to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The unit provides independent assurance and consulting services and assists management in accomplishing the University’s objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes.
Internal audit executes its mission by annually conducting a series of planned audits and reviews as well as assisting management with advisory and investigative requests.
Internal auditors strive to apply and uphold the following principles:
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Internal auditors perform their work with honesty, diligence, and responsibility. They respect and contribute to the legitimate and ethical objectives of the organization.
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments. Internal auditors will not participate in any activity that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization.
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. Internal auditors are prudent in the use and protection of information acquired in the course of their duties. They will not use this information in a manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services. Internal auditors engage only in those services for which they have the necessary knowledge, skills, and experience. They perform internal auditing services in accordance with the International Standards for the Professional Practice of Internal Auditing. Internal auditors are continually improve their proficiency and the effectiveness and quality of their services.
S. Lynne Sanders, CPA
Vice President for Compliance and Audit Services and Chief Audit Officer
UNC System Office Internal Audit
910 Raleigh Road, Chapel Hill 27514
919.962.4610 | email@example.com
Carol T. Harris, CIA
Internal Auditor | UNC System Office Internal Audit
910 Raleigh Road, Chapel Hill 27514
919.962.3139 | firstname.lastname@example.org