How are audits selected?
University audits are selected through a risk assessment process. RMAS communicates with schools, departments and University management to identify and prioritize operational, financial and compliance risks to the University. The specific audit projects for the year are chosen based on these assessed risk factors. The final plan is also evaluated to ensure adequate representation of schools, departments and affiliates.
The Inspector General Act of 1978, as amended, gives the Office of Inspector General (OIG) authority to conduct audits of all National Labor Relations Board (NLRB) programs and operations. The OIG maintains a list of organizations and programs at the NLRB that may be subject to audit. The list is reviewed annually to ensure that it adequately inventories Agency operations and to assist in formulating the OIG annual audit plan. The OIG also solicits input from management on potential audits. The annual audit plan reflects the best judgment of the staff of the OIG as to what programs and operations should be audited. Criteria for inclusion in the plan includes: time since the last audit; vulnerability to waste, fraud and abuse; importance of the program or operation to the Agency; funding level; and input from Congress and the Agency. How is management notified of an audit? Prior to starting an audit, the OIG will telephone the Agency official responsible for the program being audited to
