Internal Audit

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The Internal Audit Charter is the governing document for the Office of Internal Audit (OIA). Key components of the Internal Audit Charter are highlighted below. The full Charter is available here to read

Purpose and Mission

The purpose of the University of South Alabama’s OIA is to provide independent, objective assurance and consulting services designed to add value and improve the University of South Alabama’s operations. The mission of the OIA is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The OIA helps the University of South Alabama (main campus and USA Health) accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.


The OIA will govern itself by adherence to the mandatory elements of The Institute of Internal Auditors' (IIA) International Professional Practices Framework, including the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing, and the Definition of Internal Auditing.


The Executive Director will report functionally to the Audit Committee and administratively (i.e., day-to-day operations) to the University of South Alabama President. The Executive Director will have unrestricted access to, and communicate and interact directly with, the Audit Committee and/or the Board of Trustees.

Independence and Objectivity

Internal auditors will maintain an unbiased mental attitude that allows them to perform engagements objectively and in such a manner that they believe in their work product, that no quality compromises are made, and that they do not subordinate their judgment on audit matters to others.