9.3.5 Duties of the Auditors

9.3.5.1 Preparing Audit Report

Every fiscal year, the Auditors must prepare an Audit Report and submit the report to the Board of Governors (BOG) and the Board of Councilors (BOC) within two months after the end of preceding fiscal year. 

9.3.5.1.1 For a Special Audit, the report must be submitted to the CEO within a month after the implementation of the audit.

9.3.5.1.2 Auditors may add opinions in the report when deemed necessary.

9.3.5.2 Meeting Attendance and Expression of Opinions

Auditors may attend BOG, BOC and other important meetings and express opinions.  When the Auditors are unable to attend these meetings, they may receive explanation of the meeting agendas from the CEO/President, the Vice-President/Provost or concerned employees and view relevant documents.

 

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