ACUA Webinar: Research Papers – An Auditor’s Guide to Documentation Expectations for Sponsored Activities

December 7, 2023 12:00 PM CT

Research activities include a number of different types of documentation, from grant proposals and award documents to subrecipient agreements and expenditure support. Not only are the different types of documentation important, but the quality and detail included in each can make significant impacts on your institution's ability to appropriately understand research rules and requirements and demonstrate compliance. Single Audits and audits by federal Offices of Inspectors General routinely identify control gaps and questioned costs associated with research expenditures lacking appropriate support. As such, it's important for internal auditors to understand the various types of documentation that are associated with research activities and the requirements and standards for each.

This session will review the variety of documentation types and explore what auditors should look for to determine if processes within your institution provided the appropriate level of maintenance, retention, and detail for documentation supporting research activities.

After attending this webinar, participants will be able to:

1. Understand various types of documentation requirements for federal research awards
2. Identify characteristics of good documentations/support for research activities and expenses.
3. Develop audit test steps regarding research documentation.

View materials here.