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The Office of Internal Audit was established by the Board of Trustees, and its responsibilities are defined by the Board’s Audit and Compliance Committee as part of their oversight function.

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The Office of Internal Audit is an independent resource of ÍõÖÐÍõ¾«×¼ÁùФ with the following objectives:

• assist management by providing independent analyses of activities reviewed;
• measure and assess the efficiency of operations;
• evaluate activities and offer recommendations for improvements;
• identify and evaluate the effectiveness of internal controls in operations; and
• promote effective internal control at reasonable cost.

Internal Audit activities reviewed include operational, accounting, reporting, compliance and information technology.

Authority

The Office of Internal Audit is granted full, free, and unrestricted access to any and all of Kent State’s:

• records and reports,
• physical properties, and
• personnel relevant to any function under review.

All employees are requested to assist Internal Audit in fulfilling their function. Internal Audit also has unrestricted access to the Board of Trustees, and the Audit & Compliance Committee of the Board of Trustees.