Al Akhawayn University in Ifrane - SHSS Graduate Handbook

Frequently Asked Questions

How to Contact Us? 

  • Office of Internal Audit - Al Akhawayn University 
  • Avenue Hassan II, P.O. Box 104 
  • Ifrane 53000 - Morocco
  • Telephone: +212 5 35 86 29 76
  • Email:   This email address is being protected from spambots. You need JavaScript enabled to view it.

How are audits chosen?

  • An annual Audit Plan is prepared each year based on a combination of management’s requests and an assessment of risks that may affect the University depending on what units were more recently reviewed and who hasn’t been reviewed yet.
  • The audit plan is revised throughout the year as risks and priorities change.

What should I expect during an audit?

1- Entrance meeting to explain our audit process and to obtain your input

2- We may meet with personnel in your unit, review and evaluate processes and systems, examine documentation and select transactions for testing.

3- A draft report will be prepared, which will include identifying opportunities for improvement

4- We will share the draft report with you for your input and action plans

5- An exit meeting is sometimes held to finalize the report and action plan before sending it to the distribution list

Will I be kept informed during the process?

Yes. The auditor will keep you and your team informed of progress. We are sensitive to your busy schedule and will plan our work to limit disruptions to you/your team. If you would like more frequent updates than you receive, just ask.

What are internal controls?

Controls include policies and procedures to help prevent errors from occurring or to detect and correct them if they do occur. Preventive controls include proper segregation of duties, authorizations and approvals, limited access to assets, and supervisory oversight.

For any questions please contact: This email address is being protected from spambots. You need JavaScript enabled to view it.

  • Notify us if a control is not working
  • Share your ideas for improvement
  • Don’t be afraid to ask for help or advice
  • We’re by your side, at your service and in your best interests!

 

 

OIA Authority:

 

  • The Internal Audit Department reports to the President of Al Akhawayn University and the Al Akhawayn University Board of Trustees, with respect to audit activities and findings.
  • It has the authority to recommend improvements and to monitor the implementation of approved recommendations.
  • It has free, unlimited and unrestricted access to all books, records, files, property, systems and personnel of Al Akhawayn University.

 

OIA practices the International Standards for the Professional Practice of Internal Auditing is essential and the Office of Internal Audit upholds the principles of The Institute of Internal Auditors Code of Ethics

Integrity

The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.

Objectivity

Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.

Confidentiality

Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

Competency

Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.

OIA Responsibility

 

Examining and evaluating the policies, procedures, programs, and systems which are in place to ensure:

  • Risks are appropriately identified and managed;
  • Significant financial, managerial and operating information is accurate, reliable, and timely;
  • Compliance with policies, plans, procedures, and applicable laws and regulations;
  • Assets are safeguarded; and
  • Economical and efficient use of resources

 

OIA Authority

  • The Internal Audit Department reports to the President of Al Akhawayn University and the Al Akhawayn University Board of Trustees, with respect to audit activities and findings.
  • It has the authority to recommend improvements and to monitor the implementation of approved recommendations.
  • It has free, unlimited, and unrestricted access to all books, records, files, property, systems, and personnel of Al Akhawayn University.

 

Our Standards and Code of Ethics

The Office of Internal Audit practices the International Standards for the Professional Practice of Internal Auditing. OIA upholds the principles of the Institute of Internal Auditors Code of Ethics.

 

Integrity

Our integrity establishes trust and thus provides the basis for reliance on their judgment

Objectivity

We exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.

Confidentiality

We respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

Competency

We apply the knowledge, skills, and experience needed in the performance of internal auditing services.

The Office of Internal Audit's Mission

Internal Audit at AUI is an independent, objective assurance and consulting activity designed to add value and improve the University's operations. It helps the University accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.

The Office of Internal Audit is responsible for accessing the reliability and integrity of administrative information; compliance with policies, procedures, plans, and laws; safeguarding of assets; economical and efficient use of resources; and determining whether stated administrative goals are achieved.

If you have any suggestions, concerns, or questions about our department and the services we provide, please feel free to call us at (212) (0)5 35 86 29 76. We are here to help and we value your feedback.

 <<<<<<<<Please fill in the form to submit your comment/complaint (anonymously or not anonymously)>>>>>>>>.

 

What internal audit does: Enterprise Risk Management & Internal Audit Function: