Internal Audit
Internal Audit and Advisory Services (IAAS)
Internal Audit and Advisory Services (IAAS) supports accountability, transparency, and operational effectiveness across Idaho’s public higher education system. IAAS provides independent audit and advisory services designed to strengthen governance, risk management, compliance, and institutional operations.
The office works collaboratively with institutions and system leadership to identify opportunities for improvement, support responsible stewardship of public resources, and promote best practices across the state’s education system.
Resources available through IAAS include organizational information, audit standards, quality assurance materials, and reporting tools.
Internal Audit Charter
Defines the purpose, authority, responsibilities, and scope of Internal Audit and Advisory Services within Idaho’s public higher education system.
Internal Audit Core Values
Highlights the principles and professional standards that guide Internal Audit and Advisory Services activities and decision-making.
Internal Audit – Report Your Concerns
Offers a process for reporting concerns related to fraud, waste, abuse, compliance, or other operational issues within Idaho’s public higher education system.
Internal Audit Quality Assurance Review
Internal Audit and Advisory Services conforms to the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing (Standards). IAAS has implemented a quality assurance and improvement program designed to regularly monitor conformance with the Standards.
Additionally, IAAS undergoes an external assessment every five years. External assessments are performed assessors independent of the State Board of Education and the universities. Prior to consolidation of the internal audit groups, external assessments were performed at Boise State University, Idaho State University and the University of Idaho. All were found to generally conform to the Standards. The next external assessment will be performed in 2027 and will cover the consolidated internal audit function.