New internal audit review boards at each of Arizona’s public universities provide first-tier oversight of auditor functions.

Established by the board this year after a thorough evaluation of audit operations was conducted, these boards facilitate management participation in monitoring the annual risk assessment process, developing robust annual internal audit plans, and ensuring corrective action items identified during internal audits are timely and successfully implemented.

The ABOR independent Audit Committee is responsible for oversight of the external and internal audit activities within the university system and for fostering a strong system of internal controls. Internal Audit Review Board chairs and chief auditors at the universities report directly to the ABOR Audit Committee.