The University cooperates with and assists external auditors in meeting their responsibilities involving the examination and confirmation of University transactions and activities.
If your unit is contacted be a party identifying as an external auditor or reviewer, proper protocols must be followed to protect confidential data and provide for a cooperative and collaborative audit process. No records or information are to be released to an external party until the identity of the reviewer and the purpose of the review is verified. WSU Internal Audit serves as liaison between central administrative offices, University departments and external auditors or investigators. In the event of a contact by an external auditor, please make sure to contact the unit supervisor and Internal Audit.
All external audit engagements should have prior notice of engagement with the exception of surprise cash counts performed by the State Auditor’s Office (SAO). If the SAO makes contact to perform an unannounced cash count, remember:
- obtain proper identification (picture ID and business card)
- notify unit supervisor immediately and have present for the count if possible
- do not leave the funds, ever
- contact Internal Audit as soon as possible after the count or during the count if problems arise
For information contact Internal Audit at ia.central@wsu.edu.
