About NDU | Offices | Offices | Office of the President | Office of Internal Audit | NDU

The University’s heritage and identity are traceable to roots in the Lebanese Synod of the Maronite Order of the Holy Virgin Mary which took place in the Monastery of Our Lady of Louaize in 1736. Guided by this heritage, Internal Audit joins-in to preserve and support the mission of providing quality American model of liberal arts education.

Abiding by international professional standards, risk-based insights, and objective observations, internal audit strives to contribute and add value.




Section 7.01 of the University Bylaws of October 28, 2013 reads:
“The University Internal Auditor (UIA) is the University Administrator, who manages the Internal Audit Office and serves as an independent and objective resources to examine and evaluate University activities and improve the effectiveness of risk management, control, and governance processes. The UIA has the authority to audit all parts of the University.

The UIA shall report administratively to the President and functionally to the BOT.”

NECHE Accreditation

Page 6 of the Response of NDU of July 25, 2018 to the NEASC Team Report visit of April 15-18, 2018 reads:
“The newly-appointed internal auditor started implementing the roadmap he presented to a NEASC Team Member (Ms. Marianne Cwalina) during the Visit. During the first two weeks of his employment, the internal auditor met with major University stakeholders, starting from BOT members and the NDU President all the way down the hierarchy to deans and directors of units.  The roadmap includes developing a risk‐based internal audit plan and antifraud policy, conducting a gap analysis between existing policies and procedures and needed ones, and introducing the process and development of Enterprise Risk Management that includes identifying and prioritizing risks associated with University objectives.”

This Internal Audit Charter discloses the nature, role, and authority of the Internal Audit Office at Notre Dame University-Louaize.
What do we do?

Cornerstone of Internal Audit (Standards)

Internal Audit abides by the Standards promulgated in The International Professional Practices Framework (IPPF) issued by The Institute of Internal Auditors (IIA), Florida, USA.

Code of Ethics

The purpose of The IIA’s Code of Ethics is to promote an ethical culture in the profession of internal auditing. It applies to both entities and individuals that perform internal audit services.

Internal Auditors are expected to apply and uphold the following principles:
1. Integrity
2. Objectivity
3. Confidentiality
4. Competency

Mission of Internal Audit

Our mission is “to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.” (The IIA).

Definition of Internal Audit

“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” (The IIA).

Scope of Internal Audit

The scope of Internal Audit includes Governance, Risk, and Control, commonly referred to as GRC.

Role in Internal Control

Standard 2130 on Control reads:
“The internal audit activity must assist the organization in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement.”

Role in Risk Management

Standard 2120 on Risk Management reads:
“The internal audit activity must evaluate the effectiveness and contribute to the improvement of risk management processes.”

Role in Corporate Governance

Standard 2110 on Governance reads:
“The internal audit activity must assess and make appropriate recommendations for improving the governance process in its accomplishment of the following objective.”

Risk-based Internal Audit Plan

Standard 2010 on Planning reads:
“The chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.”

Types of Assurance Services

1. Financial
2. Operational
3. Compliance
4. Process
5. Information Technology (IT)
6. Legal
7. Investigative
8. Environmental
9. Control-Self Assessment (CSA)
10. ISO

Examples of Consulting Services

1. ERP System
2. Committees / Task Forces
3. Policies and Procedures / Manuals / Charters
4. Authority Matrices
5. Risk Register
6. Budget Process
7. Bidding Process
8. Procurement
9. Human Resources
University Internal Auditor
Elie Safar joined NDU on May 2, 2018 with over 20 years of experience in managerial accounting, internal audit, and corporate governance. He gained his experience while working with the American University of Beirut (AUB) as Assistant Director of Internal Audit, at the Lebanese American University (LAU) as Director of Internal Audit, and at Sakr Power Systems (SPG) as Group Head of Internal Audit.

Safar is an internal audit coach, advisor, and motivational speaker, has co-founded the Institute of Internal Auditors in Lebanon and was elected President for several terms.  

He graduated from AUB with Bachelor and Master’s degrees in Business Administration (BBA) and (MBA); he is a licensed Certified Public Accountant (CPA) in New Hampshire, USA, a licensed CPA in the Lebanese Association of CPAs (LACPA), and is a Certified Internal Auditor (CIA).

He received the “Lifetime Achievement Award 2010” granted by The Institute of Internal Auditors – UAE, at the 11th Annual Gulf Audit Conference, Abu Dhabi, UAE.

What is internal audit?

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations (The IIA).

What is external audit?

The Lebanese’s Association of Certified Public Accountants (LACPA) defines it as:
“A Certified Public Accountant (CPA) is any/all natural person performing in his name or on behalf of another legal entity:  auditing and appraisal of all types of accounts and rendering an opinion as to the authenticity and accuracy of financial data. External audit renders an opinion as to the fairness of financial statements."

What are the components of audit observations?

The component of audit observations are the 5 Cs:
1. Condition
2. Criteria
3. Cause
4. Consequence
5. Course of Action

To whom are internal audit reports issued?

Internal Audit reports are first issued, Draft, to the auditee. Once observations are validated, risks are set, and courses of actions are agreed-upon, the report shall be issued, Final, to the auditee with copies to the concerned parties.

Copies of all Final reports shall be sent, in due time and in the agreed-to level of detail, to the President and the Board of Trustees. 


+961 9 208000 ext. 2424




Mailing Address

Notre Dame University (NDU)
Office of Internal Audit
Fahed Hall, Ground Floor
Zouk Mosbeh – P.O.Box 72 Zouk Mikael
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