Internal Audit

The Office of Internal Audit, led by Mandy Walker, supports the Arkansas State University System by assessing the effectiveness of internal controls, ensuring the accuracy of financial records, and verifying compliance with standard accounting practices, government and state regulations, and university policies and procedures.

Internal Audit reports directly to the ASU System president and operates under the general administrative oversight of the associate vice president for finance and administration and the advisement of the trustee audit liaison.

The Internal Audit Charter of the ASU System identifies the following activities of the office:

• Developing and executing a risk-based annual audit plan aligned with organizational priorities.
  • Conducting audits, reviews, and investigations to evaluate the efficiency, effectiveness, and integrity of operations.
• Reporting audit results and significant findings to senior leadership and the Board of Trustees.
  • Assessing compliance with policies, laws, and regulations, and evaluating the safeguarding of assets and reliability of information.
• Coordinating with external auditors and regulatory agencies to ensure comprehensive audit coverage.
• Advising management on risk, governance, and control issues, and providing consulting or advisory services to support continuous improvement.
• Serving as a strategic partner to management while maintaining independence and objectivity in evaluating the System’s operations.