Office of the Vice-Chancellor
Internal Audit Area
To
xxxxxxxxxx
From
xxxxxxxxxx
Subject
ENGAGEMENT LETTER – xxxxxxxxx audit
Date
xxxxxx
Cc
xxxxxx
File
xx.xx
Telephone +61 8 9266 xxxx
Facsimile +61 8 9266 2084
Email x.xxxx@curtin.edu.au
Web http://internalaudit.curtin.edu.au
Security classification
Dear Colleague(s)
This letter summarises the scope and objectives of, approach to, and an estimate of our time for
completing, the above referred audit review.
Background
In accordance with the xxxxx Audit Work Plan approved by the Audit and Compliance
Committee in xxxxx, we have commenced an audit of xxxxxxxx.
Objectives
Our objective in performing this review is to assess whether xxxxxxxx.
Scope of Work
The audit program will involve a review of the xxxxx.
Specific areas to be covered include:





General (which covers major issues reported at last audit, and related matters raised in
recent OAG management letters)
Xxxxx
Xxxxx
Xxxxx
Xxxxx
In performing our work, we will also xxxxx.
Scope Exclusions
The review will not cover xxxx.
The review will also not cover xxxxx.
Our Approach
1.
Obtain, through research, existing procedural documentation, and discussions with
management and staff, necessary information required to produce a risk focused program
of audit work
2.
Conduct field audit work, which will involve compliance testing of controls and substantive
testing to evaluate the effectiveness of these controls.
3.
Discuss findings with management on a regular basis throughout the audit and assist
management in the resolution of issues identified (if required).
4.
Discuss recommendations for improvement with management at an exit interview upon
conclusion of our field work.
5.
Issue a draft audit report to management with our documented findings and
recommendations, and request a formal response to the recommendations.
6.
Include the formal management response to each recommendation in the draft report, and
then issue the final signed report, which will include our overall audit opinion.
Our Participation
The audit will be conducted by xxxxxx (Senior Auditor) in accordance with the approved xxxx
Audit Work Plan.
Your Participation
We anticipate that input from management and staff from xxxxx, yyyyy, and zzzz will be
required. Reference to other sections or areas will be made on an as needed basis, where
necessary.
We will seek to keep disruptions to a minimum and will conduct interviews with staff at a time
convenient to them.
An initial list of items and information required to commence our audit is attached to this memo.
We would appreciate it if this information could be provided to us as soon as possible, as this
will minimise the need for disruption to staff. Further requests for information e.g. xxxxxx, will be
made as and when required.
Please note that any delays in providing us with the information required to perform our audit
work, in meeting with management and staff or in responding to our draft audit report, will
adversely impact on our ability to meet the deadlines described in the Timing section below.
Progress Meetings
Informal progress meetings can be held at your request throughout the audit process. We will
endeavour to keep you abreast of any significant findings and issues as they arise.
We request that during the course of the audit, the name of the Internal Audit Area not be used
in any conversation or correspondence as justification for taking early action, or requesting that
other parties take action, to address possible areas of non-compliance or concern.
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The final audit report, once issued, will provide you with our official audit recommendations and
a record of your formal response to addressing the matters raised.
Management Action
Once the audit report is issued and all matters raised have been discussed and agreed to with
relevant stakeholders, again you are requested not to use the name of the Internal Audit area to
justify any actions you may take as the Internal Audit area has no power to make management
decisions.
Benefits to be Provided
This review will identify any significant control issues and problem areas, related causes and
alternatives for improvement.
This should be of considerable benefit to yourself and the University as xxxxxx.
Timing
Subject to any unexpected/unplanned delays (on your part or ours), we will endeavour to meet
the following timelines:

Audit Commencement:
actual date

Issue of final draft audit report for consideration:
expected week/month or month

Issue of final signed report
Within five working days of receipt of
your management comments to the
draft audit report
Entry Interview
I have already met with xxxxx on xx/xx/xx to discuss the scope, objectives, and timing of the
audit, but I am not planning to conduct any other entry interviews unless this is specifically
requested by a manager.
I would appreciate it, however, if you could inform me, at any time, of any particular concerns
you may have concerning the subject of this review. These matters will certainly be taken into
consideration while performing the audit work.
Thank you and we look forward to working with you on this audit review.
Name
Auditor
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INFORMATION REQUIRED TO COMMENCE AUDIT
1.
xxxxxx
2.
xxxxxx
3.
xxxxxx
4.
xxxxxx
5.
xxxxxx
6.
xxxxxx
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