Apart from the ongoing audit services, OACR strives to become a key advisor for university management. In this role, auditors help to disseminate good ideas and prevent potential problems from becoming actual ones. Through their understanding of the university environment and applicable procedures and governance, the audit staff is available for consultations on interpretations of procedures or for performance of other objective analysis or measurement.

Consultation/Advisory Reviews

Operations across campus are constantly changing to achieve the overall mission of the university more efficiently and effectively. As part of its advisory services, OACR is available to assist management in the planning, design, or implementation of new systems or organizational restructuring within their departments.

OACR can also assist managers in advising and interpreting university policies and suggest appropriate departmental procedures which would ensure compliance with those policies. OACR compiled control concerns for selected fiscal activities.

The depth of these reviews vary significantly resulting in a variety of presentations of the results including a short phone call or email message, a short memorandum, or an extensive memorandum that includes various recommendations.

Educational

The university's fiscal and administrative structure is based upon a decentralized model that provides for deans to be responsible for college procedures and controls for many business functions. Deans, faculty and staff need to be informed about university policy and procedures and basic business controls that are of importance in their respective colleges.

Of immediate interest to a new dean is the OACR outreach program by which OACR services are introduced. OACR management advisory services available to all colleges upon request are designed to provide training with regard to internal business controls needed for effective business functions, fraud awareness, and issues of conflict of interest.

OACR developed an internal control training program and co-presents internal control training within PRO3 series for fiscal certification.

Post Audit Assistance

After the completion of an audit, it is not uncommon for circumstances related to an audit comment to change or unexpected problems to occur in implementing corrective actions. The OACR is available in an advisory capacity to help in the implementation of corrective actions or in the development and evaluation of alternative corrective actions.

Brian Mikell, CPA
Chief Audit Executive
E-mail: bmikell@ufl.edu
Phone: (352) 392-1391

Marilyn Velez
Senior Auditor and Manager for Advisory Reviews
Email: mjvelez@ufl.edu
Phone: (352) 273-1890