Fiscal and Audit Services (FAS) Role in Audits:

Serve as campus liaison and point of contact for all campus audits (e.g. UW Internal Audit, State, Federal, foundation, etc.).

At the beginning of the audit:

  • Primary contact with the auditor to determine audit scope, unit contacts and timing.
  • Helps unit understand how to best work with auditors.
  • Accompanies unit to the entrance conference, ensuring the audit scope is clearly defined and clarifying roles, contacts and timing.

During the audit:

  • Support the unit during fieldwork, such as reviewing documents prepared for the auditor, and helping the unit understand auditor requests.
  • Evaluate any auditor requests to expand the scope of the audit.

At audit conclusion:

  • Receive draft audit report from the auditor and distribute to appropriate people.• Review draft report with the unit to determine whether the unit agrees or where there may be disagreements; work with auditor on areas of disagreement.
  • Schedule exit conference with auditor and accompany unit to exit conference.
  • Assist unit with drafting the “management response” to the audit report.

Follow-up audit:

  • Auditors usually follow-up on their recommendations to ensure implementation.
  • UW Internal Audit will generally return six months after the audit report is issued for a follow-up audit.
  • FAS is the liaison with the auditors and supports the unit through the follow-up audit.