Internal Audits at Temple University performs various types of audits and services as follows.

Operational Audits

These audits are performed to determine whether specific areas are safeguarding assets and complying with policies, procedures, laws and regulations. Operating procedures and internal controls are reviewed.

Cybersecurity and Information Technology (IT) Audits

Based on the National Institute of Standards and Technology Cybersecurity framework, the objective of these audits are to ascertain the effectiveness of cybersecurity standards that will help to protect our networks, devices and data from unauthorized access or criminal use and to ensure the confidentiality, integrity and availability of information.  

The IT audits are a technical review of the cybersecurity safeguards and information systems environment to evaluate the integrity, security and utility of the university’s networks and information systems. The purpose of these audits is to ascertain that the data is reliable, that programs are accurately processed, that personnel are adhering to established policies and procedures, and that adequate backup and other procedures are sufficient to prevent catastrophic data loss or incorrect modification of data.  

Surprise Unannounced Audits

These are performed on a cyclical basis for activities such as petty cash, bursar cash drawers, etc., to help ensure adherence to university policy and safeguarding of assets.

Follow-up Audits

After the completion of an audit, Internal Audits performs a follow-up audit to determine that the agreed upon solutions and corrective actions have been implemented and are working effectively. Internal Audits is required to provide the president and the MACC members with a report indicating the follow-up audits that have been performed where solutions and corrective actions have been implemented, the areas that have not yet implemented the required solutions and corrective actions, and the areas that are scheduled for future follow-up audits.

Consultations

Any university administrator can request a consultation. The following are the basic guidelines for consultations by Internal Audits.

  • Internal Audits will only go where we are invited,
  • Internal Audits will only report to those who invited us provided no illegal activity is identified, and
  • Internal Audits must limit consultation hours to the number approved on the university's audit cycle plan.

Special Projects

Throughout the year, Internal Audits may be engaged in miscellaneous special projects to gather information, perform unscheduled reviews or to proactively address internal control-related issues. The president, the executive vice president and chief operations officer, and the associate vice president and chief audit officer have the authority to initiate the performance of a special project by Internal Audits.

Investigations

These audits are done to investigate incidents of possible fraud or misappropriation of university assets. Internal Audits may work with Campus Safety and/or university counsel during an investigation.

Systems Development Life Cycle Participation

Internal Audits participates in the software development process to help ensure that the IT project is completed on time and within budget, that appropriate system and internal controls are in place, that adequate project management procedures are in place, and that the new system satisfies the design requirements that were established.

Various Steering Committee and Project Team Participation

Members of Internal Audits participate on various committees to provide input on relevant controls and to gain an understanding of key university activities.