FAQs: Governance
Who audits UVic’s Internal Audit Department?
We are accountable to the Audit Committee of the Board of Governors, and periodically subject to independent quality assurance reviews by the Institute of Internal Auditors. In addition, departments that have been audited can complete a client satisfaction survey at the end of the audit process. The ratings from these surveys are consolidated and the summary results are reported on a periodic basis to the audit committee.
Who is responsible for establishing the internal control framework at UVic?
Management is responsible for establishing and maintaining the control environment. Auditors play a role by performing independent evaluations and making recommendations for improved controls. Every employee plays a role in either strengthening or weakening the institution's internal control system, so everyone should be aware of the concept and purpose of internal controls.
Is it the Internal Audit department’s job to identify fraud?
No. Audit Services attempts to minimize the risk of fraud by identifying potential weaknesses in control. This work sometimes results in fraud being detected and reported, in which case a full investigation will be carried out.
What should I do if I suspect an employee is committing fraud or violating UVic policies and procedures?
We recommend you first notify a supervisor if possible, then calling us or visiting our safe disclosure form for anonymous disclosure.
Department supervisors can refer to the Fraud Response Action Plan for details of how to respond to a suspected fraud.