|INFORMATION FOR YALE OFFICES ::
In an effort to preserve
and maintain its history, Yale University seeks to retain certain documentation
concerning auditing at Yale. Specific topics of interest include:
- Development of policies and procedures for internal auditing;
- The financial integrity of Yale;
- The evaluation of the efficiency of the management and operation of programs;
- Yale's compliance with laws and regulations; and
- How the recommendations from auditors influence the administration of Yale.
requiring temporary retention for legal purposes
| Archival records
(Permanent records should be transferred to the Archives.
Please arrange timing and frequency of records transfer with Archives
- Annual reports of the Department of Internal Audit
- Audit reports,
including findings and recommendations, for internal and external audits
as well as for fiscal and program audits
- Policies and procedures for performing and receiving an audit
- Responses, reports,
or correspondence showing how auditor's recommendations will be or have
Office of record
The Department of Internal Audit and the unit
receiving an external audit maintain the record copy of documentation
about auditing. Individual units that are not responsible for
the creation of such records, but that maintain duplicates of such
works or related materials, should destroy these files after they
are no longer needed.
otherwise noted, destroy 7 years following active use or fiscal year of
creation, whichever is later.)
- Working or supporting
papers for individual audits, including copies of financial or program
records; interview notes; audit planning records; background documentation;
reports made during intermediate stages of an audit; collections records;
and reviews of accounts, documents, workflow records, and forms.
Destroy 3 years after filing of audit.