CSU Internal Audit Process

Internal accounting and related operational controls established by the State of California, the California State University Board of Trustees, and the Office of the Chancellor are evaluated by the University Auditor, in compliance with professional standards of the conduct of internal audits, to determine if an adequate system of internal control exists and is effective for the purposes intended. Any deficiencies observed are brought to the attention of appropriate management for corrective action.

The Office of the Internal Audit Services at Sonoma State University serves to coordinate the preparation, performance, and completion of an audit with the appropriate campus administrators, and CSU Office of the University Auditor (OUA) and other government agencies. In preparation for the on-site audit, documents, reports, and responses to questionnaires are gathered as work papers for the incoming auditors.

After the official audit report has been issued, the Office of the Internal Auditor coordinates the responses to the specific audit findings and recommendations through the appropriate campus administrators. The developed responses are then recommended for approval by the Chief Financial Officer (CFO) in consultation with the President. The CSU Office of the University Auditor (OUA) notifies the campus whether the response will be forwarded to the Chancellor for acceptance or the response does not meet expectation. Once the responses have been accepted the audit report becomes a public document.