ULM Internal Audit Manual - February 21. 2025

The purpose of this manual is to outline the authority and scope of the internal audit function within the University of Louisiana at Monroe (ULM or University) and to provide standards and guidelines and procedures for the Internal Audit Department. These guidelines aim to provide for consistency, stability, continuity, standards of acceptable performance, and a means of effectively coordinating the efforts of the members comprising the Internal Audit Department. The overall objective of the internal audit function is to provide all levels of University management and the Board of Supervisors of the University of Louisiana System (Board) with an independent assessment of the quality of the University’s internal controls and administrative processes, and provide recommendations and suggestions for continuous improvement. This manual provides guidance; however, individual auditor’s judgment is required in applying this information to specific assignments.