Relationship with External Auditors
The Internal Audit Department will strive to create an effective function whose results can be relied upon as evidence of the overall strength of the management processes at the University by the external auditors in developing their scope.
The objective of the Internal Audit Department is not to use internal audit resources to complete specific work to benefit the external audit process, unless this can provide value to the University.
All internal audit reports will be provided to the external auditors as will annual audit planning, and the annual report to the Audit Committee.
The Executive Director will maintain an appropriate relationship with the external auditors.