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1.05 / Internal Audit Charter

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.


The Kansas Board of Regents Internal Audit Function Policy specifies that each state university shall have an internal audit function. At Wichita State University, the internal audit function is led by the Director of Internal Audit who reports directly to the University President on all audit matters. The Internal Audit Function Policy of the Board further specifies that internal auditors shall:


It is the responsibility of Internal Audit to provide assurance and consulting services in a manner consistent with the International Standards for the Professional Practice of Internal Auditing and Code of Ethics promulgated by the Institute of Internal Auditors. Internal Audit will assist the university in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement. Areas of audit emphasis include:
Revision Date:
December 1, 2006
November 1, 2007
June 1, 2010
December 7, 2012

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