Mission & Responsibilities

Assist the Board of Regents, Chancellor, and Chief Executive Officers by providing independent, objective assurance and consulting services designed to add value and improve the A&M System’s operations.  The Department brings a systematic, disciplined approach to evaluate and improve the effectiveness of the A&M System’s risk management, control, and governance processes.  The authority, scope and responsibilities of the department are further defined in A&M System Policy 10.01 Internal Auditing.

Responsibilities
  • Develop an annual audit plan using an appropriate risk-based methodology and submit the plan to the Board of Regents through the Committee on Audit for review and approval.
  • Implement the annual audit plan and report results to the Board of Regents, Chancellor and the University Presidents and Agency Directors.
  • Review allegations of fraud or fraudulent actions in accordance with the A&M System fraud policy. A&M System Policy 10.02 Fraud, Waste and Abuse, A&M System Regulation 10.02.01 Fraud, Waste and Abuse
  • Provide reports to the Committee on Audit and Chancellor on the implementation status of prior audit recommendations.
  • Act as the A&M System’s general liaison with any external audit agency.
  • Provide reports to the Committee on Audit and Chancellor on any issues related to significant external audits, including audits conducted by the Texas State Auditor’s Office.
  • Provide advisory and consulting services to assist management in meeting their objectives, including participating in the development or modification of major information systems.
The Chief Auditor and staff of the A&M System Internal Audit Department are authorized to:
  • Have unrestricted access to all functions, records, information, property, and personnel of the A&M System.
  • Have a full and free access to the Committee on Audit.
  • Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
  • Obtain the necessary assistance of personnel within the A&M System, as well as other specialized services from outside the organization, to assist in the conduct of planned audits.