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.”
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