Coordination of Audit Effort 0001


The purpose of this policy is to provide procedures for coordinating external and internal audit effort.


In accordance with the Standards for the Professional Practice of Internal Auditing, Section 2000, Management of the Internal Auditing Department, subsection 2050 - Coordination:

"The chief audit executive should share information and coordinate activities with other internal and external providers of relevant assurance and consulting services to ensure proper coverage and minimize duplication of efforts."


External Agency Audits: The internal auditor should be contacted when any external agency initiates an audit engagement of Longwood University.

  • The internal auditor should be included in any audit or review entrance or exit conferences held with any agencies external to the University.
  • Internal audit will communicate with the external agency as needed to provide and receive necessary information in an effort to minimize duplication of audit effort.
  • The internal auditor should receive copies of potential audit findings at the same time they are distributed to the appropriate director or manager. Copies will also be sent to the vice president of the area addressed.
  • Responses to audit findings, including a plan of action and target date for implementation, will be the responsibility of the director or manager of the pertaining area. Copies of the responses should be forwarded to internal audit, the President and to the appropriate vice president for approval prior to submitting them to the issuing agency.
  • The internal auditor should provide its opinion on the clarity, completeness, and appropriateness of each response. Should internal audit see any need for modification of the response, it will notify the appropriate department, president, and responsible vice president of the necessary changes.


Revised and approved by the Board of Visitors, September 7, 2002