The Office of Compliance & Internal Control is authorized by University leadership to perform audits and other independent assignments. The Office has full and complete access to the records of Cal State East Bay and its auxiliary organizations.
The Office uses a systematic approach to its audits. No two audits are the same, but most progress through a few distinct phases:
- PRELIMINARY SURVEY entails gathering sufficient program information to obtain a general understanding of audit subjects and prioritize audit objectives.
- During FIELDWORK, auditors observe operations, interview personnel, examine relevant data, and analyze other information to fulfill audit objectives.
- During the ANALYSIS & DISTILLATION phase, auditors summarize issues, conclusions, findings, and recommendations for discussion with management and staff. Outlines and draft reports may also be prepared for discussion with auditees.
- During the REPORTING phase, the office issues an independent, objective, and accurate report for University leadership and management, including auditees’ responses to audit findings and recommendations.
- FOLLOW-UP ensures that audit findings are addressed and recommendations are implemented.