The Office of Internal Auditing operates in an advisory capacity to management with respect to the evaluation of the soundness of University fiscal and procedural operations. This Unit has responsibility for the review and analyses of financial statements; making selective detailed audits of the accounts of all divisions of the University to determine that public and private funds have been properly accounted for and ensuring that the established accounting systems and procedures are being followed; determining the weaknesses in existing accounting systems, if any; and suggesting changes in procedures or rendering assistance in the formulation and installation of entirely new systems.