Scope & Access

Scope

Internal Audit normally undertakes work to a dynamic and flexible Annual Plan agreed with the Audit Committee. The Internal Audit Annual Plan is risk-based and is developed using the professional judgement of the Internal Audit function following the consideration of input from a wide variety of sources.

All the university’s activities, funded from whatever source, fall within the remit of Internal Audit, the scope of which is not confined solely to financial matters. Internal Audit may consider any of the activities of the University in all areas, including subsidiary or associated undertakings controlled by the University.

Access

Internal Audit has right of access to, or enquiry into, all of the University’s records, information and assets which it considers necessary to fulfil its responsibilities, including access to other bodies or undertakings controlled or funded by the University, or in which it participates or is associated.

The Audit Committee is authorised by the Board to seek any information it requires from any employee or contractor of the University to enable it discharge its responsibilities and shall have made available to it on a timely basis all information requested from any employee in a clear, concise and well-organised manner.