Our Audit Function

Audit and Advisory Services (AAS) supports San José State University’s commitment to accountability, transparency, and continuous improvement. As the campus liaison for audits conducted by the California State University (CSU) Office of the Chancellor, the California State Auditor, and other external agencies, AAS ensures that audit activities are well‑coordinated, responsive, and aligned with university priorities.

What We Do

Our key responsibilities include: 

  • Audit Coordination: Leading the end‑to‑end coordination of audit engagements, including receipt of audit notifications, initiation of planning activities, and alignment of campus stakeholders.
  • Campus Engagement: Serving as the primary liaison between auditors and campus units, ensuring clear communication and a shared understanding of audit expectations.
  • Information Coordination: Facilitating the secure and timely transmittal of requested documentation and information from business units and data owners to the audit team.
  • Audit Hosting: Managing logistics for on‑site audit activities, including interviews, walkthroughs, workspace arrangements, and day‑to‑day auditor support.
  • Assessment and Response Support: Supporting functional leadership in developing responses to audit observations, including coordinating the formulation of management action plans and associated implementation timelines.
  • Monitoring and Follow-up: Tracking progress of agreed-upon management actions and coordinating the timely compilation and submission of supporting evidence provided by campus units to auditors.
  • Audit Advisory: Sharing internal control best practices, audit expectations, and lessons learned from prior engagements to strengthen campus business operations and enhance audit readiness.

The Audit Process in Brief:

  1. Request: An audit engagement is initiated when a notification is received on campus, either by AAS or by the relevant unit. AAS evaluates the scope and coordinates next steps as appropriate for the audit type, while functional management identifies appropriate points of contact and prepares for upcoming information needs.
  2. Planning and Information Gathering: AAS coordinates the submission effort, while units compile the documentation, data, and process information relevant to the audit. This may include financial records, policy references, and transactional data, depending on the engagement’s scope.
  3. Assessment and Fieldwork: Auditors review the information provided, perform analyses, and conduct fieldwork activities such as interviews, walkthroughs, and control testing. Questions, clarification requests, and follow‑up items may be routed through AAS or directly to the unit, depending on the audit type, nature of the inquiry, and unit’s preference, with responsible unit representatives participating in fieldwork activities and providing additional information as needed.
  4. Inquiry Management and Follow-up: AAS offers internal-control and audit-related clarification to help enhance the relevance and completeness of materials as functional management develops responses to auditor questions and follow-up items. AAS also coordinates communication and facilitates meetings to support timely audit progress.
  5. Reporting and Close-Out: Upon completion of fieldwork, auditors prepare a draft report outlining observations and recommendations. AAS offers support from an internal control and auditing perspective as functional management develops responses and applicable management action plans, and assists with coordinating report finalization. After successful implementation of the agreed management action, AAS supports units in submitting evidence demonstrating completion of agreed management actions for close-out.