This memo documents a university's approach for planning a remote location audit. It lists the remote location project needs, proposed remote location sample, proposed scope for leased location audits and the estimated effort.
In this sample, the university has requested remote location audits be performed on a judgmental sample of locations, the objectives are to determine compliance with select university policies and procedures, determine whether key financial controls exist and are operating effectively, and determine whether reasonable security protocols are being followed. In addition, the university desires that internal audit collect data (related to staffing, revenue and other key performance indicators [KPIs]) while onsite.
Remote Site Visit Audit Work Program
Internal Audit Risk Assessment Audit Committee Report