The College and University Auditor Journal, published two times a year by the Association of College and University Auditors, is tailored specifically for higher education internal auditors. It features articles on topics such as accounting, risk management, computer security, fraud, legislation, and international higher education, with most contributions written by experienced auditors sharing their insights.
Supported by a dedicated volunteer staff, the journal aims to be a trusted, professional resource that informs, connects, and supports internal audit, assurance, and consulting professionals in higher education.
Volume 69, Number 2, Fall 2024
TECHNOLOGY
Navigating the Update: Implementing NIST CSF 2.0 in Higher Education
November 15, 2024
Authors: Morgan Mincy, CPA, Manager – Baker Tilly Mike Cullen, CISA, CISSP, CIPP/US, CCP, Principal – Baker Tilly Since the National Institute of Standards and Technology (NIST) published the first version […]
Understanding the IIA’s Proposed Topical Requirement for Cybersecurity
November 15, 2024
By Anthony Thompson The Institute of Internal Auditors (IIA) is developing a new element of the International Professional Practices Framework called Topical Requirements. A Topical Requirement is a specific set […]
Upcoming Deadlines
March 31, 2025 – Spring Issue
Editor
Kara Hefner, University of North Carolina at Chapel Hill
Deputy Editor
Tyler Morgan, Mississippi State University
Editing Staff
Susan Edinger, University of Toledo
Julee Otter, Oregon State University
Kalie Rhodes, University of Texas at Austin
Erica Smith, University of Tennessee
Amy Wilegus, University of Tennessee
ACUA Management Editing Staff
Courtney Fowler, ACUA Marketing Manager
RISK & COMPLIANCE
Auditing Campus Space Utilization
November 15, 2024
Space utilization audits bring value to your campus by creating baseline statistics and identifying areas for improvement and cost savings opportunities. The number of students and workers on campus has […]
Game Changers: Navigating Audits during Athletics Transformation
November 15, 2024
By Rachel Flenner and Will Aurich (ACUA Sidelines Committee) Just as athletic scoreboards are transforming to become bigger and brighter, auditors need to continue to transform our focus to shine […]
TOOLS & RESOURCES
Going back to basics: Higher education internal audit challenges, risks and strategies
November 15, 2024
A video series brought to you by Baker Tilly Higher education institutions face myriad risks where an internal audit or advisory review would be beneficial (or necessary) to assess risk […]
Improving Communication by Reducing Ambiguity in Policies
November 15, 2024
By John McDaniel Internal controls are not just a good practice, they are an absolute necessity for any organization, particularly in the complex realm of higher education. Effective communication and […]
Professional Skepticism
November 15, 2024
By Priya Sall Professional skepticism is challenging to develop and apply as an internal auditor. We naturally desire to trust people, especially those we know. Professional skepticism is an audit […]
ACUA
Letter from the President – Fall 2024
November 15, 2024
Dear ACUA Colleagues, I am honored and excited to address you as the newly appointed ACUA President. As I step into this role, I am filled with a deep sense […]
Letter from the Editor – Fall 2024
November 15, 2024
Unintentionally, this issue has a theme of seeing things in a new light. Changes so subtle that they could be missed, but the trained auditor eye will take notice. Consider […]
ACUA 2024 Award Winners and Board Members
November 15, 2024
By C&U Journal Staff Congratulations to the following 2024 award winners and new board members announced during AuditCon in Atlanta: Outstanding Professional Contributions Award John McDaniel is currently the Director […]
ACUA Committee Updates – Fall 2024
November 15, 2024
By C&U Journal Staff Here is the latest news from our ACUA Committees: Communications Committee Social Media Connect ACUA Tools & Resources Committee Kick Starters Resource Library […]
Submissions of Articles
Readers are encouraged to submit articles for consideration for publication. Letters and original articles can be submitted to the editor Kara Hefner at editor@ACUA.org. Please send your copy electronically to the editor or ACUA in Word or text file format. The editor reserves the right to reject, abridge or modify any advertising, editorial or other material.
Advertising
ACUA offers many advertising and sponsorship opportunities throughout the year! Ads should be submitted to Jose Segarra.
