Internal Audit

Mark Mixner
610-436-2731


Internal Audit Charter

Mission

The mission of West Chester University of PA internal auditing department is to provide independent objective assurance and consulting services designed to add value and improve the organization’s operations while not compromising the mission and values of the university.

Scope of Work

The scope of work of the internal auditing department is to determine whether West Chester University of PA’s network of risk management, control and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure: Risks are appropriately identified and managed; University assets are safeguarded; Resources are acquired economically, used efficiently, and adequately protected; Information is accurate, reliable and safeguarded; Employee’s actions are in compliance with policies, standards, procedures, and applicable laws and regulations.

Authorization and Responsibilities

The internal audit director has the authority to audit all parts of the university and shall have full and complete access to any of the university’s records, physical properties, information systems, and personnel relevant to the performance of an audit or investigation.

The internal audit director is not authorized to perform any operational duties, initiate or approve accounting transactions external to the internal auditing department.

The Director of Internal Auditing for West Chester University has the responsibility to:

  Develop a flexible annual audit plan using appropriate risk-based methodology, including any risks or control concerns identified by any divisional Vice President, and submit that plan to the Vice President for Administration & Finance for approval.
  Implement the annual audit plan, as approved, including, and as appropriate, any special tasks or projects identified.
  Make recommendations for improvements to the systems of risk management, internal control and governance processes. Issue periodic reports to the Council of Trustees and management summarizing results of audit activities.
  Maintain appropriate professional development to ensure the staff has the skills and abilities to perform audit assignments.
  Keep Council of Trustees and management aware of emerging trends regarding internal controls, risk management, governance and internal auditing.
  Assist in the investigation of significant suspected fraudulent activities within the organization and notify management and the Council of Trustees of the results
  Meet or exceed the International Standards for the Professional Practice of Internal Auditing and Code of Ethics as issued by the Institute of Internal Auditing.