Authority and Oversight

UT Dallas > Audit and Advisory Services > Authority and Oversight

The UT Dallas internal audit activity is established by The Texas Internal Auditing Act and the UT System Board of Regents. The UT System Board of Regents’ Audit, Compliance, and Risk Management Committee (ACRMC) and the institutional audit committee provide oversight responsibilities. Regents Rule 20401, Audit, Compliance, and Risk Management Programs, also provides guidance.

UT Dallas Audit Charter

The UT Dallas Audit Charter includes the internal audit function’s mandate, organizational position, reporting relationships, scope of work, types of services, and other specifications.The Charter states that internal auditors have full and unrestricted access to all functions, data, records, information, physical property, and personnel pertinent to carrying out internal audit responsibilities and that internal auditors are accountable for confidentiality and safeguarding records and information. More information about the UT Dallas Audit Charter can be found here.

Organizational Structure

The Audit Charter also provides for the independence of the internal auditing activity. The Chief Audit Executive (CAE) reports functionally to the institutional audit committee. The CAE also reports administratively to the President and also the Vice President for Administration and Chief of Staff and has an indirect reporting relationship to the UT System Chief Audit Executive. The UT Dallas Audit Organization Chart can be found here.

Texas Internal Auditing Act

The Texas Internal Auditing Act requires state agencies meeting certain requirements to conduct a program of internal auditing in accordance with the requirements set forth in the Act. The Act requires auditors to follow professional auditing standards: Global Internal Audit Standards and Generally Accepted Government Auditing Standards.

UTS 129, Internal Audit Activities

In accordance with the Act, the University of Texas System policy on Internal Audit Activities also provides guidelines for the establishment of University of Texas System internal audit programs.