Published April 27, 2017 This content is archived.
The External Audit Activity Policy, approved and signed by President Tripathi, is available in the University Policy Library.
The University at Buffalo may need to contract with an external audit firm and/or may be the subject of an external audit. In situations involving non-UB auditors, the Director of Internal Audit is the designated point of contact. In addition, when a UB department contracts with an external audit firm, the Director of Internal Audit must be included in the Request for Proposal (RFP) and selection process to ensure that the audit firm is appropriately vetted, the scope of the work is clearly defined, and unnecessary overlap and redundancies are prevented.
When a state or federal agency initiates an audit, university employees are expected to fully cooperate with and assist external auditors. The Director of Internal Audit will support UB employees during external audit activity to:
The university will provide external auditors with access to all records that are relevant to their work on a timely basis, except those deemed by the university to be legally privileged or protected.
Revisions reflect the:
This policy applies to:
This policy does not apply to requests for information related to complaints or freedom of information law (FOIL) received by or forwarded to the university. It also excludes academic and accreditation reviews as well as specialized inspections such as building, fire, safety, and food service.
Questions can be directed to Internal Audit at 716-829-6950.