Coordination of External Audits

The University’s Chief Audit Officer (Executive Director of Internal Audit) has been designated by the Chancellor to serve as the University’s Audit Liaison Officer. The Audit Liaison Officer is responsible for following up on all findings and recommendations made by external auditors. Determining whether or not such recommendations have been satisfactorily addressed is a requirement that is mandated by the UNC Office of the President.

If your department is contacted by an external entity (such as Federal or State auditors or investigators) regarding any type of pending audit or investigative work, please contact us. This will help ensure that:

• The duties of the Audit Liaison Officer are fulfilled, as directed by the UNC System Office and the ECU Chancellor.
• Duplication of effort on the part of internal auditors and external auditors, reviewers, or consultants is avoided.

A representative from the Office of Internal Audit will typically accompany the appropriate University representatives to any entrance and exit meetings with external reviewers.

Copies of all findings and recommendations issued by external auditors and investigators, along with University responses to such recommendations, must be forwarded to the Audit Liaison Officer in a timely manner.

Upon implementation of the recommendations or other alternative action by management, the Audit Liaison Officer will perform verification procedures to ensure that the stated plan of action has been implemented and will issue a status report to the Chancellor and the Audit Committee of the ECU Board of Trustees.