审计报告流程

At the completion of each audit, a written report is issued to appropriate entity or departmental contacts, USA senior leadership as well as to the USA Audit Committee, communicating the results of the audit.  Reports go through a drafting and finalization process providing the opportunity for review, update and response.

初步草案

这 is the first draft and includes the preliminary results of audit fieldwork. 这 draft is sent to the operational contacts and is the opportunity for the department or management to provide additional information, documentation or clarification regarding the observations of the audit that will support changes to 这份报告.

Draft for Management Response

这 is the updated report which includes changes made as a result of information, documentation or clarification received after the preliminary draft report was issued and includes a request for management responses for the recommendations included in 这份报告.

官方草案

这 is 这份报告 updated to include the management responses provided. 该草案 is sent to the appropriate management and operational personnel. 

最终报告

这 is the final version of 这份报告 and will be issued to the full distribution indicated in 这份报告, including the Audit Committee of the 校董会.

Internal audit reports are intended solely for the information and use of management of 美国健康, the University or the entity or department, and not intended to be 被他人使用. Copies of completed audit reports are provided, as requested, to the Office of the Examiner of Public Accounts, as well as to the USA external accounting 公司.