Regulatory compliance and public scrutiny,
Reliance on information technology,
Dollar volume and liquidity,
Organizational change and economic transition, and
In addition to using the factors above to assess risk, management knowledge and auditor's judgment are also considered.
Upon completion of the risk assessment, the areas which have a higher risk are presented to the campus president who makes a selection of audits to be performed for the upcoming fiscal year. This is developed into the audit plan. The audit plan is submitted each fiscal year to the chief audit officer of the Board of Regents who grants final approval. The audit process is then followed for each planned area.
Office of Internal Audit and Advisory Services
300E Parks Hall
Campus Box 105
Milledgeville, GA 31061
Phone (478) 445-1549
Fax (478) 445-2049