La lecture en ligne est gratuite
Leer Descargar

Compartir esta publicación

UNIVERSITYOFWISCONSINMADISON
OFFICEOFRESEARCHANDSPONSOREDPROGRAMS
PROTOCOLFOREXTERNALAUDITORINTERACTIONWITHUWDURINGAUDITSOFSPONSOREDPROJECTSTheencloseddocumentisintendedtoestablishgeneralguidelinesforanyagency,individualorauditfirmperforminganauditorreviewrelatedtosponsoredprojectsattheUniversityofWisconsinMadison(University).Thisprotocolisintendedtostreamlinetheauditprocess,ensurethatallappropriateindividualsareinvolvedfromtheoutsetoftheaudit/review,reducetheoveralltimeassociatedwiththeprocess,andassurethatanyauditfindingsarebasedoncorrectinformation.Ifanyproceduresoutlinedbelowresultinsignificantburdenonbehalfofanydepartmentbeingreviewedorontheexternalauditfirmoragency,RSPwillworkwiththedepartmentorauditortomodifythisprotocolasnecessary.RequestsforsponsoredprojectauditsshouldbemadeinadvancetotheOfficeofResearchandSponsoredPrograms(RSP).Advancearrangementsensurethattheappropriateindividualsareavailabletoassisttheauditors,relevantrecordsarelocatedandavailable,anyinterviewsarescheduledtoprovideminimumdisruptionofdepartmentalactivities,andrequiredfacilitiesandservicesareavailable.TheAssociateViceChancellorforResearchAdministrationordesignatedrepresentativewillscheduleanentrancemeetingwiththeauditingteam.TheUniversity’sauditteamandkeyauditpersonnelwillattend.Theentrancemeetingmaybeheldbyateleconferenceifallaffectedpartiesagree.TheauditorsandUniversitymustbeawarethatthemeetingandsubsequentdiscussionisintendedasanentranceconference.Duringtheentranceconference,theUniversityrequeststhattheauditorsprovidethefollowinginformation:Scopeofaudito Timingoftheaudit,includingestimatedstartandcompletiondateso Deliverablesandreportso Requestingagencyorindividualasapplicableo Auditteampersonnel,includingdesignationofanauditlead,contactinformationando workschedulesofonsitevisitsProcessestoallowtheUniversityauditteamtheopportunitytoreviewandcommentono thedeliverablesandreports,includinganydraftfindingsandthefinalauditreportTheUniversityauditteam(lead)willprovideinformationtotheoutsideauditleadofitsdepartmentalauditsupportprocessduringtheentrancemeetingforeachaudit.TheUWleadwilldesignatespecificcontactpersonnelforallfunctionswithintheorganization.AllquestionsandrequestsforinformationwillbechanneledthroughRSP.
Asappropriate,weeklystatuscallsand/ormeetingsmayberequestedandscheduled.Allauditorrequestsforinformationmustbeinwriting,includingtherequestedreturndateoftheinformation.Iftherequestforinformationisconsideredinformal,theauditormaycalltheUWauditlead,or,ifadepartmentaldesigneehasbeenidentifiedbytheUniversity,suchdesignee,buttherequestmustbefollowedupinwriting.RSPwillinformtheauditorsiftheauditrequestscannotbereasonablyaccommodatedintherequestedtimeandprovideanestimateddeliverabledate.AnRSPauditteammemberandappropriatecampuspersonnelwillaccompanyauditorsonallvisitswithUWfaculty,researchers,staffmembersandaffectedpersonnel.ThisincludeswalkthroughvisitsofanyUWlocationoutsideofRSP’soffices.TheauditorswillcontacttheUWauditteamtofacilitateallcampusvisits.Informationrequestsmadeonsitemaytakemorethanoneday,dependingupontheinformationrequested.TheUWwillmakeeveryreasonableefforttoprovideinformationinanefficientmannertoauditors.TheUWrequestsaminimumof48hourstorespondtoandprovidelargedataandinformationfilestoonsiteauditors.Theauditorswillbeprovidedwithanauditorroomlocatedat21N.ParkStreet,MadisonWI.PotentialfindingsshallbecommunicatedtotheUniversityauditteamorauditleadassoonaspossible.Universityshallhaveaminimumofthirtydaystoprepareandofferrebuttaltoanypotentialfindings.TheUniversityauditteamorauditleadshallbeinformedassoonaspossibleofanyknownchangesinaudittimelines,deadlines,changeinscope,changeinauditteampersonnel,contactinformationorotherpertinentorimportantinformation.Ifanyauditorexperiencesadelay,lackofresponsiveness,oritemofconcernfromUWpersonnel,theauditorshallinformtheUWauditteamoftheissueimmediately.TheUWshallmakeeveryreasonableefforttoassistintheresolutionoftheproblem.Uponnotificationfromtheauditorsthattheonsiteaudithasbeencompleted,RSPwillscheduleanexitconference.Theexitconferencemaybeheldviatelephone,teleconferenceorinperson,aslongasmutuallyagreeduponbyallaffectedparties.TheauditorsandRSPwillnotintroduceanynewfindingsorinformationattheexitconference.Aslongasproperprotocolisfollowed,allissues,findings,information,andconcernswillhavebeenprovidedanddiscussedpriortotheexitinterview.TheauditorsshallprovidewrittendocumentationofpotentialfindingstoRSP.AmutuallyagreeduponresponsetimeshallbediscussedduringtheexitintervieworsubsequentcommunicationbetweenauditorsandUW.
AsanagencyoftheStateofWisconsin,RSPdoesnothavethefinancialorstaffresourcestoprovideexpansivematerialsfordeskaudits.TheRSPofficewillaccommodateonsiteauditsinlieuofdeskaudits.Ifthereareanyquestionsrelatedtotheprotocolsoutlinedinthisdocument,pleasecontactRSPat2623822.Revision2,March5,2008