The mission of University of California, Irvine (UCI), Internal Audit Services (IAS), is to provide the University of California (UC) Regents, president, and UCI chancellor independent and objective assurance and consulting services designed to add value and to improve operations. It does this by assessing and monitoring the campus community in the discharge of their oversight, management, and operating responsibilities. IAS brings a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.
IAS functions under the policies established by the UC Regents and by university management under delegated authority. IAS is authorized to have full, free and unrestricted access to information including records, computer files, property, and personnel of the university in accordance with the authority granted by approval of this charter and subject to applicable university policy and federal and state statues. Except where limited by law, the work of IAS is unrestricted. IAS is free to review and evaluate all policies, procedures, and practices for any university activity, program, or function. In performing the audit function, IAS has no direct responsibility for or authority over, any of the activities reviewed. The internal audit review and approval process does not in any way relieve other persons in the organization of the responsibilities assigned to them.
Independence and Reporting Structure
To permit the rendering of impartial and unbiased judgment essential to the proper conduct of audits, internal auditors will be independent of the activities they audit. This independence is based primarily upon organizational status and objectivity. To provide for independence, IAS reports administratively to the UCI chancellor through the Chief Financial Officer/Vice Chancellor, Division of Finance and Administration, and directly to the UC Regents through the UC Senior Vice President (SVP) - Chief Compliance and Audit Officer (CCAO).