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Association of College
& University Auditors
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Overland Park, KS 66211 Phone: (913) 222-8663
Fax: (913) 222-8606

Start Up Kit



Complete Kit in a Box

Revised Edition


Here To Order


Economic crime has risen exponentially since 2003. New fields of research, technology, and government regulation have caused the dynamic complexity of accessing compliance to rise dramatically. Federal sentencing guidelines require certain control infrastructures be in place to protect Federal monies. Internal Audit Departments stand as a vanguard, mitigating risk and creating value added positions for institutions of higher education. Creating an audit function from Capitalization to full integration can be a difficult though. That is why the Association of college and university auditors has created a startup guide and Kit. All information is electronically available and has a step by step plan to create, staff, and position an internal audit department at an institution of higher education.


Here is a sampling of what to expect:

Responsibilities of the Audit Department

Responsibilities of the Chief Audit Executive

Establishing the Authority of the Audit Department

Audit Committee Charter

Internal Audit Department Charter

Internal Audit Department Policy and Procedures

Important Organizational Policies

Getting the Department Operational

Annual Risk Assessment

Annual Audit Plan

Writing an Audit Program

Internal Controld

Assignment Tracking

Quality Assurance Program

Fraud Hotline

Fraud Investigations

Staffing the Department

Reporting to the Audit Committee and Management

Report Writing

Periodic Reporting

Annual Report

Each of these sections has a detailed narrative derived from the various sources and perspectives of professional associations, Chief Audit Executive and governing bodies. It has been reviewed and vetted by ACUA to give a targeted focus on implementing Audit Departments in higher education which will streamline the process and reduce costs of the Internal Audit Function.