Department of Internal Audit and Compliance

Who gets copies of the audit report?  What about confidentiality?  Can anyone see the auditor's report?

All final audit reports will be distributed to the relevant administrators of the area audited (typically a Vice President or Dean), their relevant direct reports, all direct and indirect supervisors of the addressee, General Counsel, Chief Financial Officer, and made available to the President, and Board of Trustees. The external auditors and Auditor of State may request and receive copies of any and all audit reports. Draft reports will be distributed to those employees with responsibility for replying to the report, as agreed during the entrance conference.

While Internal Audit is empowered to have unrestricted and unfettered access to all records, we are careful in respecting their confidentiality. The UT Internal Audit Charter states that documents in the hands of the audit team will be held with at least the same care as those that normally process the documents.  It is understood that certain University items, due to their sensitive nature require additional accommodations when examining and reporting upon such items.

Since UT is a public university, the work papers that Internal Audit prepares may be accessible under Ohio law.  As such, all public records requests, including those of Internal Audit documents, should be processed by the Legal Affairs Department.  In order to obtain the fullest disclosure of information possible, one should refrain from requesting work paper documents and reports until the audit engagement has been closed and an audit report has been issued.

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Last Updated: 5/18/15