The Office of Audit and Advisory Services (OAAS) works with CSU campuses and Office of the Chancellor executive management to identify high-risk areas within the CSU system, and creates an annual audit plan using a risk assessment methodology. OAAS conducts the following audit types: Auxiliary Organizations, Delegations of Authority, Construction, Special Investigations, and Subject Areas (sensitive data, international programs, financial aid, student health centers, risk managements and insurance, credit cards, athletics administration, police services, lottery funds, contract and grants, facilities management, etc.).
- SFSU's Audit & Advisory Services [A&AS]’s role in the process is to facilitate the audit initiation, and to coordinate with campus management. It is management’s responsibility to comply with the deliverables and deadlines stated to them by OAAS.
- SFSU’s audit team does not write the campus response to the recommendations in the draft report, nor any follow-up reporting responses, as these are the duties of the audited department.
- If deadlines for reporting to the OAAS are not met, A&AS must escalate this to the Vice President of Administration and Finance and/or the University President as needed.
Audit Process Overview
- The most successful audit projects are those in which the audit team and auditee consider themselves as consultant and client.
- Review the Internal Control Questionnaire.
- If the topic has been audited before, review prior audit reports: CSU Audit Reports Page
- Assign a primary contact or project coordinator at the start of the audit.
- Be aware of all audit requirements, deadlines, and suggestions.
- Do not hesitate to ask questions!
For more information, download the CO Audit Process Presentation