Letter from the President – August 2026

Hello ACUA!

The impending change of seasons and return of students to campus is a natural time for self-reflection and thoughtfulness about personal and professional goals. The 2026 AuditCon Conference will provide a plethora of learning offerings to help you with your professional goals. Join us in New Orleans for AuditCon, September 27-October 1, to take your knowledge and skills to the next level!

ACUA has many other options to help with self-reflection and goals in addition to the annual AuditCon conference. Visit the ACUA website to browse Kick Starter topics, College and University Auditor Journal articles, the Risk Register, Connect ACUA discussions and materials shared by members, the Resource Library, and register for upcoming webinars and view recordings for past webinars.

I am inspired by all of the AI tools, resources, and knowledge sharing that ACUA volunteers and members have been sharing. ACUA strives to meet the need for sharing ways for internal auditors to get the most beneficial use out of AI. We are all acutely aware of the need to verify AI results against proven, trustworthy material. Keep ACUA’s tools and resources in mind as you seek ways to verify AI results. You can leverage countless hours of experience and skills learned by volunteers who specialize in higher education and internal auditing.

My self -reflection often takes me to ACUA’s core values. The internal audit profession is not always a walk in the park, so having a member association that lives its values in a meaningful way to enhance the profession and create a support network can be tremendously helpful.

To close out, I would like to share two governance updates:

The Board of Directors approved a revision to the Bylaws in July to add Subsection d to Article V, Section 3. Subsection d added the following verbiage: Nominations may also be made by signature petition of 25 institutional representatives for any elective position (board member at large, secretary/treasurer, or vice president). The petition must be presented to the chair of the nominating committee by a date determined by the board.

ACUA’s 2025-2028 Strategic Plan

The ACUA Board of Directors and committees have been working diligently to implement the goals and objectives approved in the 2025-2028 Strategic Plan. Below is a snapshot of the goals with their related, intended impacts:

Nikki

Letter from the President – Winter 2025

Hello ACUA!

It’s no secret that our organization is recognized for its professional networking, relevant and timely year-round educational content, and ready to use resources that help our members serve their institutions and perform their internal audit work. On the back end, we aim to use best practices for organizational governance in the day-to-day operations of ACUA. This includes regular review of ACUA policies and bylaws. Minor, editorial revisions were approved by the Board of Directors in November; a summary is available here.  

As we approach the end of the year, I am filled with gratitude for the dedication and collaboration by all of our volunteers, members, and strategic partners. Together, we have made meaningful progress in advancing our mission and strengthening our community. The year brought its share of challenges to the higher education industry. It also found internal auditors and related professions tapping into skillsets that focused on resiliency and problem solving. 

I hope you find time to rest, recharge, and celebrate with those who matter most during the holiday season. Thank you for your continued support and engagement. Wishing you a joyful holiday and a new year filled with peace, health, positivity, and possibility! 

Nikki

Letter from the Editor – Spring 2025

Today the ACUA College and University Journal is graduating from an issue-based format to a rolling publication. I have to admit, initially I was a bit resistant. It’s easier to stay the course, and I was concerned about the impact. Would the articles still get noticed? Would members like the change? Will we have enough submissions to keep it rolling?

I soon found my fears were unfounded, thanks to such a great team who helped make this transition. My deputy editor, Tyler Morgan, advocated for rolling articles from the start as he knows people appreciate a quick read. The Communications committee enthusiastically adopted the change, and Bostrom was on board too. A huge thanks goes out to the Communication Committee’s social media expert Jocelyn Edge for enhancing the website, posting articles, and bringing this concept to life.

The extra push for this change came from the Auditing and Accounting Principles subcommittee, who wanted to publish an article about their IIA Standards Roundtable quickly to help our members with their implementations. Our inaugural rolling article contains member tips on adopting the new reporting requirements, updating charters, defining performance metrics, the new strategic planning element, and quality assessments.

New articles will be announced in three ways: 1) on a Connect ACUA post, 2) on ACUA’s social media platforms, and 3) in Bostrom’s bimonthly email newsletters. If you haven’t already selected your preference, you can choose to receive a daily summary of Connect ACUA posts to your email each morning.

The Communications Committee and I are very excited to offer this rolling format. Watch for upcoming articles on research, athletics safety, and mitigating bias coming soon. We would love to help you get published and earn CPE credits for writing – and now you can submit articles anytime. Please reach out to editor@acua.org for more information.in.

Sincerely,

Kara Hefner, Editor

Letter from the Editor – Fall 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 the new ACUA logo and brand identity. My favorite part of the design is the shield, purposefully representing auditors as protectors of our institutions. The network symbol also reminds us that we are stronger when we network with each other, as when members share their knowledge by replying to ConnectACUA posts.

In this issue, ACUA’s Outstanding Professional Contributions award winner, John McDaniel, challenges us to review policies and procedures in a new light to improve clarity and remove barriers to compliance. Priya Sall invites you to practice your professional skepticism skills, and Anthony Thompson gives a sneak peek into the proposed first IIA Topical Requirement on Cybersecurity.

Rachel Flenner and William Aurich from the ACUA Sidelines Committee break down key auditable areas in athletics, and I am sharing ways to add value by auditing your campus space utilization. Sponsor Baker Tilly highlights their video series on higher education internal audit challenges and explains how to navigate the updated NIST CSF 2.0 cybersecurity framework.

Don’t forget, the new IIA Global Internal Audit Standards take effect on January 9, 2025, and the AAP committee has prepared self-assessment guidance to help you get ready.

As we ease into winter and the middle of our fiscal years, it’s a great time to absorb all of the changes, see our profession in a new light, and pour yourself a hot, pumpkin-spiced beverage while you take it all in.

Sincerely,

Kara Hefner, Editor

Letter from the Editor

Hello ACUA Members!
It’s April and spring is here! The flowers are blooming, the Carolina pine pollen is dropping, and we are enjoying the mild weather outdoors before the cicadas hatch en masse. April is also national volunteer month. It’s a great reminder to give back to your communities, whether on a professional or personal level. Volunteering has been on the decline, especially since the pandemic. The top reasons people are not volunteering is because they feel they do not have the time or cannot find meaningful assignments, but those fears can be eased by finding the right opportunities.

Our ACUA community has many volunteer committee openings right now, from historian to nominating committee, DEI leadership to standards and best practices. I’ve read that the number one reason people volunteer is because they’re asked, so let this be your invitation to try an ACUA committee. Complete the call for volunteers form in our new Committee Updates feature.

This is a great time to recognize the contributions of volunteers, like our fantastic C&U Journal team. I would like to thank Olga Polikarpova (University of Alaska) for serving as Deputy Editor before her departure from higher education. Former copy editor Tyler Morgan (Mississippi State University) volunteered to move into the Deputy Editor role and even penned his first article on improving workpaper documentation. I also wish to thank our copy editors for proofreading submitted articles, often on very short notice, sharing their writing talents: Susan Edinger (University of Toledo), Erica Smith and Amy Wilegus (both University of Tennessee), and newcomer Julee Otter (Oregon State University). If you would like to join our team, email editor@acua.org.

Every article this issue was written by an ACUA member volunteering their time to share their insight on emerging topics with their peers. Natalie Harrison (Rutgers) is a double volunteer this issue, contributing two must-read articles on DEI and tips for new internal auditors. From Qatar University, Saumy Thomas shares critical emerging risks in higher education and Carl Canlas (Church of Jesus Christ of Latter-day Saints) defines the agile auditing process. Beth Harry (Johns Hopkins) provides an in-depth look at research security best practices.

Volunteering is a great way to develop valuable skills, boost our well-being, and make a tangible impact in our community. Maybe we need to dig a bit deeper to find the right opportunities, like those cicadas did 13 and 17 years ago.

Sincerely,
Kara Hefner, Editor

Letter from the President

Happy Spring, ACUA! I hope that everyone is packing away their cold-weather gear (depending on where you are in the country) and getting ready for flowers and sunshine. Personally, I love Spring. To me it represents new beginnings and fresh opportunities. So, in the spirit of Spring, if you have always wondered about volunteering but haven’t been sure where to begin, now is the time! A few weeks ago, ACUA sent out a “Call for Volunteers,” which listed over a dozen current volunteer opportunities. Take time to complete the survey here and a volunteer leader will be in touch with you!

On June 4th we will hold our annual business meeting. This will be held virtually and is open to all active ACUA members. Various leaders from across the organization will provide valuable updates on items such as:

  • State of ACUA
  • Financial Updates
  • Conference Trends

There will also be some exciting announcements, so be sure to attend if you are able! The presentation will be posted on ConnectACUA in the weeks following the meeting, should you not be able to attend.

Lastly, I’d like to thank our Professional Education Committee (PEC) for their tireless efforts to provide exceptionally relevant content to our members. Their work behind the scenes continues all year long, and that includes working with our management company to not only plan upcoming conferences, but also be thinking about future conferences. That said, I am excited to share that at the recommendation of PEC, we have finalized negotiations to host AuditCon 2025 in Louisville, Kentucky! Whether you prefer baseball bats or Derby hats, mark your calendar for September 14-19, 2025, for an in-person conference that is not to be missed. 

I hope everyone has a fantastic summer. I’ll look forward to seeing many of you in Atlanta, Georgia for AuditCon 2024 in September!

Marion Candrea, Boston University
ACUA President

ACUA Committee Updates

Join ACUA in making a positive impact! We are looking for dedicated individuals to volunteer and contribute their skills to the organization. Whether you have experience in community outreach, research and analytics, or digital marketing, your passion and commitment is needed. If you’re interested in becoming an ACUA volunteer, please review the current volunteer openings and complete the ACUA Call for Volunteers survey.

Communications Committee

  • The Connect ACUA forum has many communities that focus on small shops, data analytics, AutoAudit users, Workday ERP, athletics, and more. Click on the “communities” tab and join a group for tailored questions and answers.

Diversity and Inclusive Leadership Committee

  • The committee recently sent a survey to ACUA members regarding DEI and kindly request that you complete the survey.

Membership/Mentorship Program

  • The ACUA mentorship program is seeking new mentors and mentees to share university auditing career guidance and support. This program is open to all members of any size audit shop. To inquire about the program or get matched with a mentor/mentee please contact program director Earl Jackson at earl.jackson@unc.edu. 

Professional Education Committee

  • The 2024 ACUA AuditCon Conference will be held in-person September 15-19, 2024, at the Westin Peachtree in Atlanta, GA.
  • The 2025 ACUA AuditCon will be in Louisville, KY on September 14-19, 2025

Standards & Best Practice Committee

Auditing & Accounting Principles Subcommittee

  • The IIA released the new Global Internal Audit Standards on January 9, 2024. While they do not take into effect until January 9, 2025, the IIA is encouraging early adoption.
  • The first IIA Topical Requirement on Cybersecurity has been released in draft format and is open to public comments until July 3, 2024. Read the draft and provide your comments.

Kick Starter Subcommittee

  • Three new kick starters have recently dropped:
    • Travel Expense Review by Toni Stephens, The University of Texas at Dallas, in December 2023
    • Banner User Access by Annette Alboreo, Kent State University, in January 2024
    • Student Free Speech and Expression Events by John Winn, University of South Carolina, in March 2024

Virtual Learning Subcommittee

  • Upcoming webinars:
    • Fort Hill will discuss Subcontractor Bidding Process: Contract Controls and Auditing on June 20, 2024.