'R Audit Focus

A quarterly newsletter from the Office of
Audit & Compliance Review

Nur Erenguc, Chief Audit Executive
August, 2003
New OACR office at Health Center

The Health Science Center (HSC) oper-
ates within a complex set of federal,
state and university requirements for
activities which range from sponsored
research to patient care. In order to
bring our resources toward coverage of
the broad spectrum of HSC audits and

Established in 1941, The IIA
serves 70,000 members in
more than 100 countries
with information about in-
ternal auditing, governance and internal
control, IT audit, education, and secu-
rity. OACR's support of the internal au-
dit profession is demonstrated in its ef-
forts for the newly formed North Central
Florida Chapter of the IIA. OACR staff

advisory reviews, OACR has opened an
office in HSC room G1-001B. Lori
Christiansen, OACR Audit
Manager for Health Center
and Clinical Services, can
be reached at 273-5087 or
Email lchrist@ufl.edu

members served on the steering commit-
tee and continue to actively serve. Since
its establishment in December 2002, the
Chapter has provided educational oppor-
tunities through quarterly meetings and
presentations such as Sarbanes-Oxley,
HIPAA, and accounting standards up-
dates. The Chapter hosted the Certified
Internal Auditor (CIA) exam in Gainesville
in May 2003.

Inside this issue:

New OACR office I
at Health Center

North Central
Florida Chapter I
of IZA

Board of Trus-
tees approves I
Audit Committee
Charter

GatorLink 2

International 2
Programs

We're on the Web
at:
OACR.UFL.EDU

The Board of Trustees approved a char-
ter for its Audit & Operations Review
Committee in June. In response to acts
of corporate fraud, Congress enacted the
Sarbanes-Oxley Corporate Accountability
Act in 2002. Although Sarbanes-Oxley
focuses on publicly traded organiza-
tions, audit committee charters are
highly recommended for universities.

The Audit & Operations Review Commit-
tee is charged with monitoring the audit
process through independent audit com-
munication and information flow. The
Charter specifies the scope, responsibil-
ity, organization and duties of the com-
mittee, and the ethical standards for the
committee members.

K

North Central Florida Chapter of the Institute
of Internal Auditors (IIA)

Board of Trustees approves Audit Committee
Charter

FLORIDA~Bj

GatorLink

OACR Address:

Office of Audit &
Compliance Review
341 Tigert Hall,
P.O. Box 113025,
Gainesville,
FL 32611

Tel: (352) 392-1391
Fax: (352) 392-3149

Editors

Liana Hadjigeorgiou
lianah@)ufl.edu

William Moon
wmoon@)ufl.edu

Suzanne Newman
suzmcd@)ufl.edu

We're on the Web
at:
OACR.UFL.EDU

We audited the Ga-
atorLink torLink authentica-
tion services and de-
termined GatorLink
to be a secure and reliable authentication
system for the University's campus com-
puting services. Areas where improve-
ments could be made were password re-
sets, account maintenance, and contin-
gency processing.

GatorLink was developed as a single user
identifier and password to access Uni-
versity information system resources. It
is overseen by a team from the Center
for Instructional Research and Comput-
ing Activities (CIRCA) and UF Computing
and Network Services (CNS). GatorLink
identifiers (IDs) are required for all stu-
dents, staff, and faculty. Currently,
there are over 87,000 non-expired Gator-
Link accounts. The ERP will use Gator-
Link as its authentication control.

International Programs

The University promotes overseas study
for its students as a fundamental part of
its strategic objective of internationali-
zation of the campus and the curricu-
lum. Colleges supplement their interna-
tional area studies curricula with inter-
national program contracts processed by
the University of Florida International
Center (UFIC). UFIC maintains and coor-
dinates more than 60 exchange program
contracts in over 20 countries, 22 study
abroad programs in more than fifteen
countries, and 122 general cooperative
international agreements in over 40
countries.

Office of Audit & Compliance Review
341 Tigert Hall
P.O. Box 113025
Gainesville, FL 32611

JI0

a-SS mong our audits this
quarter was an audit of
International program
J contracts. The audit
identified opportunities
for the clarification of
delegated signature au-
thority and policies regarding signing
international contracts. The Office of
the Provost will inform the university
community of policy regarding the ad-
ministrative processing and execution of
international program contracts.