An independent and objective activity that insures to the organization a high control degree of its operations, providing advices to improve them and helping to create added value. Thereby, internal audit ensures that the internal control system are effective.
Internal audit helps the organization to achieve its objectives by evaluating, through a regulatory and methodical approach, its risk management, control and corporate governance processes, and by making proposals to enhance their effectiveness.
MISSIONS
Assurance engagement consists of an objective examination of evidence in order to provide an objective and independent assessment of governance, risk management and control processes.
Consulting engagement aims to respond to a specific expectation of a client in order to provide advice, guidance, assistance or training.
INTERNAL AUDIT SYSTEM
Missions on all the establishment's entities, relating to all functions and all processes except training processes (terms and contents of teaching) and research work.
EXAMPLES OF MISSIONS :
PILOTING :
- STATE-REGION PROJECT CONTRACT
- DELEGATION OF AUTHORITY AND SIGNATURES
- FIXED ASSETS TRANSFER TO UNIVERSITY
- RETEX COVID 2020
COMPONENTS AND LABORATORIES :
- FDSP
- ALLSH
- POLYTECH
SUPPORT / SUPPORT :
- SCASC
- TOO PERCUS
- AMIDEX
[...]
REFERENCE DOCUMENTS AND DELIVERABLES
- Internal audit charter validated by the Board of Directors
- Audit plan validated by the Audit Committee
- Audit universe
- Engagement / commitment letter signed by the President
- Audit report
REFERENCE FRAMEWORK
- International Standards of the Institute of Internal Auditors
- International Reference Framework for Professional Practices in Internal Audit (IRPF)
- Translation of the French reference framework by the IFACI (French Institute of Audit and Internal Control)
- State Internal Audit Harmonisation Committee (CHAIE) which retains the CRIPP
- Law on University Freedoms and Responsabilities (LRU)
- Decree on public budget and accounting management (GBCP)
Laurence BELOT