Sharon:
I guess we all need to
understand how each other's state universities are organized. In
Texas, the universities are either stand alone or part of a System. The
stand alones (we're not talking private universities), are typically much
smaller because they lack the resources for funding. To be a part of a
System means more money is available. Our state has 3 Systems that I am
aware of: The Texas A&M University System, the university of texas system,
and The Texas Tech University System.
Each of these Systems is
governed by a central Board of Regents. The Board consists of 9 members
appointed by the governor and serving 6 year terms. 1/3 of the Board is
replaced every 2 years and members can only serve 2 terms. The Regents are
directly responsible to the Governor and Legislature.
Within the System, there
is a central office called the, naturally, System Offices headed by a
Chancellor. The System Offices organize all of the Universities and
Agencies or Health Centers within the System. For example, a System Office
of Legal Counsel handles all of the legal matters for all components of the
System. Our System Office of Internal Audit conducts all audits in the
System. I believe the university of texas system office of Internal Audit
coordinates audits throughout their system, but some components have their own
internal audit office that reports to the President or CEO. So, each
System can be organized differently.
Now, that you understand
our organizational structure, I'll answer your question:
In The Texas A&M
University System, the Chancellor reports directly to the Regents. Our
office also directly reports to the Regents, however, for administrative issues
we report to the Chancellor. We also meet weekly with the Chancellor and
his administration to discuss risks facing the System and / or its
components.
I hope this answered
your question and gave you more information than you really wanted to
know. :)
Sincerely,
Tracey Sadler, CIA,
CGAP
Senior
Internal Auditor
Texas A&M University System
1200 TAMU
College Station, TX 77843
Phone (979)
845-3476
-----Original Message-----At 12:34 PM 10/9/02 -0700, you wrote:
From: Sharon Haapala [mailto:[EMAIL PROTECTED]]
Sent: Wednesday, October 09, 2002 4:00 PM
To: [EMAIL PROTECTED]
Subject: Re: Internal Audit Reporting Lines
In general, to which area do internal audit departments report?
Organization: state university
Internal Audit reports to: Board of Control
Daily/functional reporting: Secretary to the Board of Control
Sharon J. Haapala, CIA, Auditor
Michigan Technological University
906-487-1994
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