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Handbook of Operating Procedures
Chapter 9 - General Provisions
Publication Date: January 15, 2008
Responsible Executive: President


9.27 Guidelines for the Internal Audit Committee

  1. Purpose

    The Internal Audit Committee will serve in an oversight and advisory capacity to review and support the activities of The University of Texas at San Antonio (UTSA) Office of Auditing and Consulting Services to ensure compliance with the Audit Charter, applicable UT System Policies, Institute of Internal Auditors Standards, and the Texas Internal Auditing Act and to ensure that the internal audit function at UTSA is effective, efficient, professional and responsive to the needs of management

  2. Membership

    The president of UTSA will serve as permanent chair of the Internal Audit Committee. The vice president for business affairs and the provost and vice president for academic affairs will also serve as permanent members of the committee. The president will appoint other committee members from senior management. At least one member from outside the institution (chosen by the president) is strongly encouraged. These members may be reappointed at the discretion of the president. The chief audit executive will serve as an ex officio member of the committee.

  3. Duties and Responsibilities of the Committee

    Under the leadership of the president, the committee will review the following activities/operations of the Office of Auditing and Consulting Services:

    1. The mission of the UTSA Office of Auditing and Consulting Services to understand the purpose, responsibility, reporting relationship(s) and the authority of the internal audit function.
    2. The annual audit plan to ensure that the planning process and the audit schedule proposed by the chief audit executive is appropriate and addresses all critical aspects of university operations/activities and concerns of those charged with overall management and administration of the university.
    3. The performance of the UTSA chief audit executive and the Office of Auditing and Consulting Services staff to ensure that the required audit objectives are met through the Internal Audit Plan and the schedule for implementation of this plan.
  4. Meetings of the Committee

    The committee will meet at least four (4) times each year, or at the request of the president. Scheduling of committee meetings will be the responsibility of the president.