Internal audit is dedicated to adding value to the UNC System Office through continuous improvement, risk assessment, and internal control evaluation efforts. We are obligated to maintain high standards of competence, objectivity, confidentiality, and integrity in the performance of our duties and responsibilities. We are here to serve all departments of the System Office.
Please contact us any time that you…
- have a question regarding internal controls, protection of the UNC System’s resources, or compliance with policies, rules, regulations or law;
- are considering implementing a new business process or making a change to the way you do business and would like us to consult with you regarding the appropriate internal controls that should be built into the process;
- plan to engage an external entity for any audit, review, or consulting activity;
- are notified by any outside agency of a pending audit or review of your department, business process, or program;
- Or are aware of any instances of fraud, waste, or abuse of the UNC System’s resources, or you have any other concerns regarding issues which may be detrimental to the UNC System or its reputation. (This information may be submitted anonymously by clicking here.)
If we can assist you in any way, please contact us. We will work with you to find solutions that strengthen your internal processes and help manage risk.
Internal audit at the UNC System Office provides independent, objective assurance and consulting services designed to add value and improve operations of the System Office.
We strive to conduct and manage our work in accordance with framework of The Institute of Internal Auditors (IIA). This framework includes the International Standards for the Professional Practice of Internal Auditing (Standards), the definition of internal auditing, and a Code of Ethics. In order to comply with the Standards, our office must have a quality assurance and improvement program that includes both internal and external assessments.
Internal audit reports functionally to the Committee on Audit, Risk Management, and Compliance (CARMC) of UNC’s Board of Governors and maintains an administrative reporting relationship with the President. In keeping with the IIA’s Standards, we maintain a strong working relationship with the CARMC. Consequently, the Chief Audit Officer presents results of audits and other office activities to the CARMC.
Mission and Core Principles
Internal audit serves the Board of Governors and administrators of the University of North Carolina as an independent, objective assurance and consulting activity designed to add value and improve the UNC System Office’s operations. Internal audit assists management in accomplishing the organizations objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes.
Internal audit executes its mission by annually conducting a series of planned audits and reviews as well as assisting management with advisory and investigative requests.
Internal auditors strive to apply and uphold the following principles:
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Internal auditors…
- Perform their work with honesty, diligence, and responsibility.
- Observe the law and make disclosures expected by the law and the profession of internal auditing.
- Will not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization.
- Respect and contribute to the legitimate and ethical objectives of the organization.
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments. Internal auditors…
- Will not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization.
- Will not accept anything that may impair or be presumed to impair their professional judgment.
- Will disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. Internal auditors…
- Will be prudent in the use and protection of information acquired in the course of their duties.
- Will not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services. Internal auditors…
- Will engage only in those services for which they have the necessary knowledge, skills, and experience.
- Will perform internal auditing services in accordance with the International Standards for the Professional Practice of Internal Auditing.
- Will continually improve their proficiency and the effectiveness and quality of their services.
Joyce D. Boni, CPA
Chief Audit Officer | UNC System Office Internal Audit
910 Raleigh Road, Chapel Hill 27514
919.843.3623 | firstname.lastname@example.org
Carol T. Harris, CIA
Internal Auditor | UNC System Office Internal Audit
910 Raleigh Road, Chapel Hill 27514
919.962.3139 | email@example.com