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Guidance for External Auditors Working at Stanford University

General Information

Stanford University’s policy is that we will provide all available information pertinent to the scope of approved external audits in a reasonable period of time.  However, this policy requires preparation and cooperation by the external auditor.  This guidance is designed to provide you with the basics you need to carry out your work successfully.

You should arrange with the Stanford Internal Audit Department (650-725-0074) or (email) to obtain approval prior to beginning any fieldwork on campus.  Approval normally requires an Entrance Conference with the Executive Director of Internal Audit and Institutional Compliance, or his/her representative, at which we will ask you to describe the intended scope, objectives, and time frame for your planned audit.
 
Before contacting any University staff, you must be able to answer three questions about your work: 

  1. What audit organization are you affiliated,
  2. What is the purpose of the audit procedures you are performing, and
  3. Has your audit been approved by and coordinated with Internal Audit. 
Stanford staff are instructed to refer to Internal Audit any auditors who cannot provide reasonable answers to these questions.  Don’t make them ask:  please provide them the answers to the above items when you contact them.

 
Before contacting departmental staff to obtain information, you should first try to obtain the information from central University data sources.  Internal Audit will provide instructions on how to do this, or, in some cases, will assist you obtain the information, or provide you with the data directly.
 
If it becomes necessary to contact Stanford staff, they will make reasonable efforts to provide the information you need in an acceptable time frame.  If you have pressing time constraints, you should carefully explain those constraints to the person(s) from whom you are requesting information, and should work with Internal Audit to facilitate access to the needed information if delays arise.

In some cases, Stanford requires that auditors make their information requests in writing.  Normally, this occurs if the information being requested requires special analyses or extensive efforts to obtain, or is sensitive.  You should keep this in mind when planning your audit.
 
Remember that Stanford staff may not know who you are, what you are looking for, or why.  We recommend that you preface all contacts with a brief explanation of the basic rationale for and scope of your audit procedures.  This is especially important if the information is being requested by phone or electronic mail.  Furthermore, we recommend that you be as specific in your requests as possible.  Sometimes, if you tell the staff clearly what information you are trying to locate or what issue you are trying to address, they can direct you to a better source than the one you are looking for.
 
Be careful about using jargon.  Words that make perfect sense to you, such as Final Cost Objective, or Object Code, may make no sense to Stanford staff.  Likewise, if we use Stanford jargon with you, please ask for clarification.

If you have problems reaching someone at Stanford, feel free to request assistance from Internal Audit.  Often we can help you identify an alternative, and more easily contacted, source.
 
Finally, please be polite and considerate.  Stanford staff have been instructed to refuse to answer any questions which appear to be inappropriate to the scope of the audit being conducted, or which are asked in an inappropriate manner.  In such cases, Internal Audit will be called to intervene. 

Thank you for your understanding and cooperation.

The Stanford Internal Audit Department

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Requests for IT Access

For External Agents who need access to Stanford University's local network (SUNet) simply to use the Internet (for instance, to get to their mailbox on another campus), please follow the steps at (link).

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Last modifiedMonday, 13-Aug-2007 12:24:03 PM

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