IAS conducts an annual audit planning process which involves the Risk Assessment Phase and the Audit Plan Preparation Phase (see below).
The risk assessment process starts at the beginning of each calendar year and culminates in April with an annual audit plan for the upcoming fiscal year. The plan is reviewed by UCOP and the Lab’s Audit Committee and is approved by DOE.
The plan consists of several audit areas that are selected based on their score on the risk assessment, on contract requirements, and on specific requests by UCOP and/or DOE.
The following link displays the audit topics that have been covered during the last 5 years:
Annual Audit Plan
The Audit Plan Preparation Phase is performed upon completion of the Risk Assessment Phase. The annual audit plan is driven by two key factors: (1) risk assessment results and (2) Internal Audit resources. The goal is to address the highest risk areas at the Lab given the resources available to the Internal Audit Services Department. Changes in either or both areas, for example, a change in high risk areas, may lead to a change in the plan. Per University guidelines, changes to the audit plan are discussed with the Lab advisory audit committee which includes the Laboratory Director and UC’s Chief Compliance and Audit Officer.
FY25 Audit Plan Projects
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FY24 Audit Plan Projects
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