Each year, the Office of Internal Audit creates an audit plan which is reviewed and approved by the Audit Committee of the Board of Trustees. There are several reasons items can be added to the audit plan. Our office completes a comprehensive risk assessment annually and the highest risk items are included in the plan. In addition, all departments and divisions at UNCW are reviewed on a rotating basis and they are added to the plan accordingly. Finally, the audit plan also includes consultations requested by management and allows room for our office to complete investigations and work on special projects throughout the year.