Audit Services

Audit Services Overview

Audit Services provides internal audit and consulting services to San Francisco State University and its auxiliary organizations, assists in coordinating visits of outside auditors, and acts as a liaison between management and auditors. Audit Services conducts and reports to management on reviews of internal controls in the following categories: operational, compliance, and financial reporting. 

Audit Reports for SFSU

Ongoing audit reports for SFSU

Ongoing Audit Reports for SFSU
Name of AuditResponsible DepartmentStatus
Software Licensing Information Technology Services
Academic Technology 		Announced 

Audits from previous years

Audits from previous years
YearAudit Reports
2026Fee Administration 
2025CA State Audit | California Colleges—Affordable Student Housing
2024Supplier Administration and Payments
Police Services 
2023Information Security 
University Corporation 
2022Creative Arts Replacement Building
Training Compliance
2021Endowment Management
Associated Students
Decentralized Computing
2020Facilities Management
Minors on Campus
2019Health and Safety
Emergency Management
Information Security
2018Accounts Receivable
Centers & Institutes
Sponsored Programs – Pre-Award Activities
Student Organizations

For more information, please visit the CSU's Internal Audit Reports page.

Audit Process

The audit process provides security and credibility to the campus and aligns with the CSU’s strategic objectives while reducing its exposure to risk. Although each audit is unique, the typical audit process consists of the following steps: initiation, fieldwork, exit conference, reporting, and follow-up. To ensure a successful and effective process, collaborative effort and clear communication are required between the auditor and campus management and personnel.

Learn more about the Audit Process

 

Notification of external audits

On occasion, San Francisco State University or its constituents may receive notification of an audit/review/investigation by an outside entity from state and federal entities such as the State Auditor’s Office, State Controller’s Office, Department of Finance, National Institute of Health, and the National Science Foundation, among others (Please note, this does not apply to accreditation reviews). While ownership for handling and coordinating such an audit would remain with the campus and/or entity, the Audit and Advisory Services (AAS) should be informed of audits happening on campus to inform the Chancellor's Office since some audits may impact multiple campuses or have other systemwide implications. Additionally, AAS may be able to provide guidance and resources should there be a need. Please notify audit@sfsu.edu to inform of potential audit reviews and to request assistance.

For additional questions, concerns, or guidance please contact Jessica Perkinson, the Audit and Policy Coordinator for San Francisco State University.

The Audit Charter

The Audit Charter is a formal document that describes the purpose, rights, obligations, reporting structure, and authority and responsibility of Audit Services. The Charter also defines departments' responsibility for providing access and cooperation during audits or other reviews.

Audit & Advisory Services (A&AS) conducts independent and objective assurance and consulting activities that are guided by a philosophy of adding value to improve the operations of San Francisco State University. A&AS assists San Francisco State University in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization's governance, risk management, and internal controls so that: 

  • University assets are safeguarded;
  • Information is accurate and reliable;
  • University policies and procedures and external laws and regulations are followed;
  • Resources are used efficiently and economically;
  • Operations and programs are being carried out as planned and results are consistent with the University's objectives;
  • Significant legislative or regulatory issues impacting the University are recognized and addressed properly.

To provide independence, the Director of A&AS shall report functionally to the Executive Director of Administration as well as a dotted line to the University President as appropriate. A&AS employees shall have organizational independence and strive to carry out their responsibilities with professional objectivity, regardless of structural reporting constraints. 

A&AS is authorized to have full, complete, and unrestricted access to all University records, physical properties, and personnel relevant to an audit or advisory project. A&AS will handle any documents and information obtained or reviewed during an assignment in a prudent and responsible manner. Auditors however, are to have no authority or responsibility for the activities they audit. 

A&AS shall maintain the University's anonymous reporting system whereby stakeholders may report instances of fraud, ethics, or compliance related concerns. A&AS shall review all reports received and make a determination regarding the reported claim. The Executive Director of Administration shall determine next steps based on the reports and findings provided by A&AS and shall make recommendations on any actions to be taken as a result of such reports or findings. 

A&AS shall have the responsibility to: 

  • Develop a flexible annual audit plan using an appropriate risk-based methodology;
  • Submit the annual audit plan to the Executive Director of Administration, Administration & Finance as a whole, and the broader campus community for input and consideration;
  • Plan and perform audits and reviews as noted on the audit plan;
  • Perform special administrative requests, special projects, investigations, and consulting· Services as requested by management and deemed high risk;
  • Make recommendations for improvements to the systems of risk management, internal control, and governance processes;
  • Report the results of audit work to the appropriate level of management (Executive Director of Administration, the Vice President Administration & Finance and CFO, and the President)
  • Work with the external auditors and other agencies to seek to avoid redundancies in audit effort;
  • Maintain appropriate professional development to ensure that its staff has the skills and abilities to perform audit assignments;
  • Keep the Executive Director of Administration, Administration & Finance as a whole, and the broader campus community aware of emerging trends regarding internal controls, risk management, governance, and internal auditing;
  • Strive to comply with The Institute of Internal Auditors' mandatory guidance including the Definition of lnternal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards).

[Archived Approved PDF for reference: Audit Charter]

Notification of external audits

On occasion, San Francisco State University or its constituents may receive notification of an audit/review/investigation by an outside entity from state and federal entities such as the State Auditor’s Office, State Controller’s Office, Department of Finance, National Institute of Health, and the National Science Foundation, among others (Please note, this does not apply to accreditation reviews). While ownership for handling and coordinating such an audit would remain with the campus and/or entity, the Audit and Advisory Services (AAS) should be informed of audits happening on campus to inform the Chancellor's Office since some audits may impact multiple campuses or have other systemwide implications. Additionally, AAS may be able to provide guidance and resources should there be a need. Please notify audit@sfsu.edu to inform of potential audit reviews and to request assistance.

For additional questions, concerns, or guidance please contact Jessica Perkinson, the Audit and Policy Coordinator for San Francisco State University.

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