Audit & Advisory Services (A&AS) fulfills its mission and enhances the value of services provided to its clients by conducting a program of regular audits, advisory services, investigations, external audit support and coordination, and other special projects for the University's business operations.

The A&AS Annual Work Plan outlines services provided under the following types of activities.

Audits

Audits – retrospective evaluations of business processes – identify and assess risks, controls and governance. These services include the planned and supplemental program of regular audits of (1) business units (including academic departments and clinical services) and (2) business processes that cut across all organizational units (e.g., purchasing, travel).

Advisory Services

Advisory Services encompasses a broad array of activities beyond regular audits. Proactive or preventive in nature, these additional activities maintain the focus on governance, risks and controls. These include special studies and assessments requested by management and data analytics and scripting for continuous monitoring.

Investigations

Pursuant to University policy, A&AS conducts investigations into suspected financial irregularities or other improper governmental activities reported by whistleblowers, uncovered in the course of regular audits, or based on concerns expressed by management. A&AS also is responsible for coordination of whistleblower complaints.

External audit support and coordination

A&AS supports and coordinates the activities of all visiting external auditors; assists the University's financial auditors in performing their examination of financial statements; and facilitates other reviews associated with all aspects of the campus and its programs. See UCSF External Audits and Agency Reviews for more information.