Audit Services Recommendations
Operations and General Administration
Authorization: Board of Governors
Approval Date: Mar 30, 2001
To establish a policy and procedures in respect of the requirement to comply with the recommendations of the Division of Audit Services.
Recommendations for control improvements, as provided by the Division of Audit Services in the course of an audit, must be implemented within a specific timeframe as established by Audit Services and the head of the unit involved. Failure to comply with audit recommendations, as agreed and the timeframe for implementation, may be grounds for discipline under the terms of the applicable collective agreements.
Units that are subject to audit will be provided with a draft report at the conclusion of the audit. The report will state the objective of the audit, nature and scope of review, summary of findings, recommendations and a conclusion.
The draft report will be submitted to the unit head at which time the unit head will be requested to provide a written response within 30 days. The response will include comments on each of the findings and recommendations in the draft report and will specifically indicate:
- Agreement or disagreement with each of the findings and recommendations.
- If there is disagreement, the unit head will provide the rationale for disagreement in the written response.
- The timeframe for implementation of the recommendations.
The Division of Audit Services will arrange a meeting with the unit head to discuss the findings and recommendations in the draft audit report. Every attempt will be made to resolve items subject to disagreement, within a reasonable timeframe as mutually agreed. Where there are unresolved issues between the unit and Audit Services, such disagreement will be subject to resolution by the appropriate Vice-President and failing that, the Audit Committee.
A final report will be prepared by Audit Services that will incorporate comments from the unit head including the timeframe for implementation of the recommendations.
There are no other documents associated with this policy.
Contact Person: University Auditor