The OAS performs five types of services:

  1. Assurance Services. Assurance services are objective evaluations for the purpose of providing an independent assessment. This includes assessing and reporting on the adequacy and effectiveness of the internal controls and the quality of performance in carrying out assigned responsibilities. The scope may include reviewing and evaluating:
    • internal controls established to ensure compliance with applicable policies, plans, procedures, laws, regulations, and contracts
    • the means with which assets are safeguarded
    • the reliability and integrity of financial and operating information
    • the economy, efficiency, and effectiveness with which resources are employed
    • IT systems to determine if they are appropriately managed, controlled, and protected.
  2. Consulting Services. Advisory and related client service activities, the nature and scope of which are agreed with the client, are intended to improve an organization’s governance, risk management, and control processes without the internal auditor assuming management responsibility.  Examples include counsel and advice related to system or process design changes, organizational changes, policy and procedure development; facilitation of risk assessments; and trainings on internal controls or fraud awareness.
  3. Complaint Resolution. Complaints received through the university hotline or made directly to the office are investigated, as deemed necessary, to determine if alleged unethical business practices and/or financial and operational misconduct are substantiated and to prevent future occurrences.
  4. Follow-up Engagements. Follow-up engagements evaluate plans and actions taken to correct prior audit recommendations. The report serves to document improvements made to the university operations. 
  5. External Audit. The OAS coordinates with the external auditors to ensure efficient and economical utilization of audit resources and is responsible for overseeing all external audits. The OAS meets with the external auditors to discuss audit plans, risks, and coordination. The OAS attends all external audit entrance conferences and exit conferences and may perform follow up activity on external audit recommendations.

The OAS serves all the key stakeholders of Oregon State University. The chief audit executive reports to the university president and provides routine updates of activity to the Oregon State University Board of Trustees Executive and Audit Committee.