Annual audit program
AMAS, in conjunction with UCSD management, develops an annual audit program based on a risk assessment and ranking methodology developed for use by all UC campuses, medical centers and laboratories. The annual audit program is reviewed and approved by the Compliance, Audit, Risk, and Ethics Committee (CARE) and the Chancellor prior to submission to the Chief Compliance and Audit Officer and ultimately the Regents. The audit program encompasses activities within the UCSD Health Sciences Enterprise, UCSD Marine Sciences, and the UCSD general campus.
External audit coordination
Additionally, AMAS coordinates the activities of all visiting external auditors; assists the University's financial auditors, KPMG, in performing their examination of the financial statements; and facilitates other reviews associated with all aspects of the campus and it's programs.
AMAS scope of work
The scope of the work of AMAS is to ascertain whether campus and health sciences internal control processes, as designed and represented by management, are adequate and functioning effectively. Auditors present analysis, evaluations, and recommendations based on in-depth study of an operation or function. In making an evaluation, auditors focus on:
- Reviewing and appraising the soundness, adequacy and application of accounting, financial, and other operating and administrative controls, as well as promoting effective control at reasonable cost
- Determining the adequacy of policies to achieve the organizations objectives
- Ascertaining the extent of compliance with established policies, procedures, and guidelines
- Determining the extent to which University assets are accounted for and safeguarded from losses of all kinds
- Ascertaining the reliability of management data developed within the organization;
- Evaluating the efficiency and effectiveness of resource utilization
- Consulting with management and reviewing operations to evaluate whether results are consistent with objectives and whether the operations are being carried out as planned