Internal Audit Policies
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. |
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Internal Audit Brochure - February 21, 2025 |
As detailed in the ULM Internal Audit Charter, the purpose of internal audit function is to strengthen the University’s ability to create, protect, and sustain value by providing the University of Louisiana System Board of Supervisors and the University’s management with independent, risk-based, and objective assurance, advice, insight, and foresight. The internal audit function provides services designed to enhance the University’s governance, risk management, and control processes. |
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Security and Confidentiality of Student Records - May 12, 2020 |
The University of Louisiana at Monroe Internal Audit Activity Charter, Section 1000 of the Internal Audit Manual, provides that internal audit shall have unrestricted access to all functions, records, manual and automated systems, properties, and personnel of the University. |
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