Authority is granted for full, free, and unrestricted access to any and all of the UNT System and components records, physical properties, and personnel relevant to any function under review. Documents and information given to Internal Audit will be handled in the same prudent and professional manner as by those employees normally accountable for them.
All employees are requested to assist Internal Audit in fulfilling their function. In the event any officer, agent, or employee of the system shall fail to cooperate fully with Internal Audit or shall otherwise hinder or prevent or attempt to hinder or prevent any audit, the Chief Audit Executive shall immediately and simultaneously report the same to the Chancellor and the Board of Regents’ Audit Committee.
Internal Audit shall also have free and unrestricted access to the Audit Committee of the Board of Regents and the Chairman of the Board of Regents, and the Chancellor.
The Chief Audit Executive and Internal Audit Staff are not authorized to assume the role of management and perform any operations duties. This includes initiating or approving accounting transactions external to the Internal Audit department, developing policies and procedures external to the Internal Audit department, or directing the activities of any University employee not employed by the Internal Audit department.
The Chief Audit Executive is authorized to engage and contract with external parties related to fulfilling the function of the office. Any contract must follow all applicable Board of Regents Rules and UNT System Policies and Procedures.