Role, Authority, Independence & Responsibility
Role:
The Chief Audit Executive reports to the Audit and Finance Committee. The Audit and Finance Committee recommends for approval by the Board the hiring, compensation, removal, and evaluation of the Chief Audit Executive who shall report to the Board through the Committee. At least once per year, the Audit and Finance Committee will review the performance of the Chief Audit Executive and review the letter of employment outlining the details of employment. The Chief Audit Executive shall have and maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements outlined by this charter. On an annual basis, the Chief Audit Executive will perform an evaluation of the Internal Audit Department’s staff (qualifications and training, etc.)Internal Audit Staff report directly to the Chief Audit Executive. Internal Audit activities, their purpose, authority and responsibility, performance relative to the audit plan, and audit reports are communicated by the Chief Audit Executive to the Board of Regents and all other applicable reporting entities including the State of Texas. This reporting relationship promotes independence and provides adequate consideration of audit issues, recommendations, and management action plans.
The Chief Audit Executive will also coordinate the audit efforts with the System's external auditors, and conduct independent reviews of specific issues, accounts, or incidents where applicable. Members of the Internal Audit Department will meet the continuing professional education requirements for government auditors as well as for the professional certifications they may hold.
Authority:
Authority is granted for full, free, and unrestricted access to any and all System records, physical properties, and personnel relevant to any function under review. Documents and information given to Internal Audit will be handled in the same prudent and professional manner as by those employees normally accountable for them. All employees shall assist Internal Audit in fulfilling their function as requested. In the event any officer, agent, or employee of the System shall fail to cooperate fully with Internal Audit or shall otherwise hinder or prevent or attempt to hinder or prevent any audit, the Chief Audit Executive shall immediately and simultaneously report the same to the Chancellor and the Audit and Finance Committee. Internal Audit shall also have free and unrestricted access to the Audit and Finance Committee, the Chairman of the Board of Regents and the Chancellor. The Chief Audit Executive and Internal Audit Staff are not authorized to assume the role of management and perform any operational duties. This includes initiating and approving accounting transactions external to the Internal Audit Department, developing policies and procedures external to the Internal Audit Department, implementing internal controls, installing systems, preparing records, engaging in any other activity that may impair Internal Audit’s judgment or directing the activities of any System employee not employed by the Internal Audit Department. The Chief Audit Executive is authorized to engage and contract with external parties related to fulfilling the function of the office. Any contract must follow all applicable Board of Regents Rules and UNT System Policies and Procedures.
Internal Audit Staff Directory
Ninette Caruso, CA, CIA, CISA, CRISC, CRMA – Chief Audit Executive and Chief Enterprise Risk Officer
Ninette.Caruso@untsystem.edu
Donald Rickett, CIA, CISA, CDPSE – Senior Director
Donald.Rickett@untsystem.edu
Erin Gonzalez, CIA – Senior Internal Auditor, Professional Practices
Erin.Gonzalez@untsystem.edu
Kelly Iske, CPA – Senior Internal Auditor
Kelly.Iske@untsystem.edu
Ryan Knight, CPA, CFE – Senior Internal Auditor
Ryan.Knight@untsystem.edu
Guadalupe Montoya – Executive Administrative Assistant
Guadalupe.Montoya@untsystem.edu