Letter from the Editor
February 13, 2019
As I write this, we have just said goodbye to 2018 and hello to 2019. Like most people, at this time of year my thoughts turn to fresh starts, hopeful resolutions, and new perspectives. In this spirit, the contributing authors for this Winter issue of College & University Auditor offer plenty of new perspectives and fresh ideas for auditing in higher education.
Todd Kucker presents a case study in how auditors at the University of California Merced worked with university leaders and faculty to correct loose and discriminatory hiring practices. While new policies and procedures were implemented, Kucker argues the most important change was the shift in leadership’s perspective from hiring for expediency to understanding hiring risks and controls. Likewise, David Terry makes the argument that auditing auxiliary services can provide university leadership with a new perspective on the risks these areas can pose to higher education. Allison Stephens and Joseph Sunbury provide a compelling argument that chief audit executives can encourage audit committees to be more effective and responsive to leadership simply by presenting audit information in a new way.
As auditors, we also can resolve to keep our skills fresh and to use new tools, techniques and perspectives in our work. To that end, Kyle Sax advocates that higher education auditors consider developing a specialization, or a professional niche, as an important step in our professional development. Leita Fanta leads us through the changes in the 2018 version of Generally Accepted Government Auditing Standards (the Yellow Book), including its new emphasis on internal control standards. In his second installment on blockchain, Sean Stein Smith makes the case that, as new disruptive technologies become transformative tools in the business of higher education, auditors must consider how this new technology will impact our work. Finally, Ricardo Murillo offers suggestions for new ways to use data analytics to audit travel and expense claims.
I encourage you to read all of these great articles, and hope they give you new perspectives and fresh resolve for your audit work this year. Enjoy!
Sonja Erickson, CIA, CGAP
Lead Auditor, Office of Internal Audit & Consulting Services
University of Missouri System
About the Author
Sonja Erickson
Sonja Erickson, CIA, CGAP, is a Lead Auditor with the Office of Internal Audit and Consulting Services for the University of Missouri System. In addition to her work with ACUA, Sonja volunteers as the Vice President for Membership for the...
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