Internal Audit

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Internal Audit is an independent, objective, assurance and consulting activity, assisting the university in meeting its objectives and improving the effectiveness of risk management, control and governance processes.

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Methodology

The Internal Audit department complies with professional standards and brings a systematic, disciplined approach to each audit assignment.

Services

Routine Audits

Generally, a routine internal audit is an independent review of the control systems inherent in a unit's operating policies and procedures. Internal auditing can be thought of as a control that functions by reviewing other controls. Internal audit reviews can provide you with important and useful information. They can help you determine whether there are appropriate internal controls over your activities and show you ways to improve the efficiency and effectiveness of your operations.

Our audits examine controls over:

  • Timely and accurate recording of financial transactions
  • Efficient use of University resources
  • The safeguarding of University assets
  • Compliance with applicable laws, regulations, policies, and procedures
  • Effectiveness in achieving departmental goals and objectives

Depending on its specific purpose, an audit may concentrate on one or all of these areas.

Understanding the audit process is made easier if we know how an audit is selected, what are the phases of an audit, and the types of audits that could be performed.  With this information, we may better understand the age old question — Why would I request audit services?

Investigative Audit

Investigations evaluate allegations of irregularities, abuse, and fraud to determine whether the allegations are substantiated and to prevent future occurrences. Internal Audit will coordinate investigations with university management and SUNY Office of Audits, as appropriate.

Consulting

Besides performing routine audits, we are available for consulting.  This encompasses a wide variety of services that allows the University community to utilize our financial, operational, and IT controls expertise.  This may be participation in committees, reviews of changes to operations or processes, or evaluation of draft policies and procedures.  This may be a simple phone call for advice or a request for training.  Where possible, we work in collaboration with other units, such as Procurement Card Administration, on consulting engagements.

Special Projects

Internal Audit may be engaged in miscellaneous special projects at the request of The President and Executive Management.  These may include but are not limited to, special committee membership, membership in teams, and performing research.

Fraud and Irregularities

The university is committed to the highest standards of moral, legal and ethical behavior, but we need your help to reach that goal.  By “doing what’s right” every day, you’ll help us build a reputation for excellence and integrity.

If you suspect waste, abuse, irregularities or fraud resulting in inappropriate use of funds or other university resources, you are required to report it. All reports are handled in confidence and with extreme discretion. All reports are taken seriously and are assessed. If you report anonymously an examination will occur, but we will not be able to provide you with the results.

Contact an Expert

  • Internal Audit Department

    150 Parker Hall, Buffalo, NY 14214

    Phone: 716-829-6950; Fax: 716-829-6042

    Email: ub-internalaudit@buffalo.edu

  • Freda Benton.

    Freda Benton

    Assistant Director

    Internal Audit

    Phone: 716-829-6920

    Email: fredaben@buffalo.edu

  • Kristy Heffley.

    Kristy Heffley

    Staff Auditor

    Internal Audit

    Phone: 716-829-6946

    Email: kheffley@buffalo.edu

  • Shenita Johnson.

    Shenita Johnson

    Administrative Assistant

    Internal Audit

    Phone: 716-829-6944

    Email: shenitaj@buffalo.edu

  • Kara Kearney-Saylor.

    Kara Kearney-Saylor

    Director of Internal Audit

    Internal Audit

    Phone: 716-829-6944

    Email: karakear@buffalo.edu

  • Carolann Lazarus.

    Carolann Lazarus

    Senior IT Auditor

    Internal Audit

    Phone: 716-829-6947

    Email: lazarus@buffalo.edu

  • Daniel Ministero.

    Daniel Ministero

    Staff Auditor

    Internal Audit

    Phone: 716-829-6948

    Email: danminis@buffalo.edu

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