Archive of Internal Audit Reports

Many of these documents are available as PDF files.

For more information about specific reports, please contact the Office of Internal Auditing at 651-201-1808.

  • e-Procurement Controls Audit - Released March 19, 2019
  • Enterprise Shared Services Governance Roadmap - Released January 29, 2019
  • Information Security Consultation Phase 1 Results - Released May 4, 2018
  • Human Resources - Transactional Service Model - Released May 4, 2018
  • Institutional Data Reporting - Released September 28, 2017
  • Purchasing Card Audit - Released September 28, 2017
  • Metropolitan State University Personnel and Payroll Special Review
    Issued January 27, 2015
    This report presents the results of the Office of Internal Auditing’s special review of pay issues that occurred at Metropolitan State University in the summer and fall 2013.
  • Audit of St. Cloud Technical College
    Issued September 14, 2010 at the Audit Committee meeting
    The internal controls and legal compliance provisions over certain financial activities of St. Cloud Technical and Community College were audited. The audited activities included security over access to computerized accounting applications, banking, employee payroll, operating and administrative expenses (purchased services, employee expense reimbursements, and credit card purchases), equipment purchases, inventory, and capital project spending for fiscal years 2008, 2009 and 2010, through December 31, 2009. We conducted the audit in compliance with the Institute of Internal Auditors: Standards for Professional Practice of Internal Auditing.
  • Internal Auditing Self-Assessment
    Issued January 4, 2010
    IIA Standard 1300 - Quality Assurance and Improvement Program requires the chief audit executive to develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity. The program should be designed to ensure that the internal audit activity is in conformance with the Standards and the Code of Ethics, and should assist the internal audit activity in adding value and improving the organization's operations. According to the Standards, a comprehensive quality assurance and improvement program must include internal and external assessments.
  • iSeek Solutions Audited Financial Statements
    Issued September 5, 2007
    The Minnesota State Colleges and Universities Office of Internal Auditing audited the financial statements of iSeek Solutions for fiscal year 2007.
  • Independent Validation of the Internal Auditing Self-Assessment
    Issued March 21, 2007
    The Standards for the Professional Practice of Internal Auditing require a periodic external quality assessment of the internal auditing activity. The Office of Internal Auditing contracted with the Twin Cities Chapter of the Institute of Internal Auditing to conduct an independent validation of its self-assessment of compliance with the Standards.
  • Review of Backdated Drop Transactions
    Issued March 21, 2007
    Internal Auditing provided a risk assessment of tuition waivers and backdated drop transactions to the Audit Committee in December 2006. The committee asked for more analysis of backdated drop transactions and an update on the topic to be delivered in March 2007.
  • Minnesota State University, Mankato - Review of Student Athlete Reporting
    Issued June 17, 2004
    The Office of Internal Auditing reviewed the Minnesota State University, Mankato athlete reporting for fiscal years 1999 to 2004. An internal working group at the university discovered potential errors in previous counts of men and women athletes, and reported those potential errors to the U.S. Department of Education. The university initiated an independent review of the corrected reports.
  • Alliss Grant Program
    Issued August 6, 2004
    Review of the Alliss Grant Program that is administered by the Office of the Chancellor. The review focused on activities conducted by the Office of the Chancellor related to accounting and grant reporting to the donor organization. Financial activity from fiscal year 1999 through 2004 was examined.

  • Summary of Student Credit Transfer Findings and Integration of Recommendations
    Released May 19, 2010
    On February 10, 2010, the Audit Committee met with Legislative Auditor Jim Nobles and his staff to review and discuss their program evaluation report, MnSCU System Office. Based on that discussion, the Audit Committee Chair made several recommendations to the Board Chair on how to address the report findings. In his February 17, 2010 letter, Chair Olson assigned the responsibility for studying student credit transfer to the audit committee.
  • Auxiliary and Supplemental Revenues
    Released October 13, 2009
    In January 2009, the Audit Committee approved the Office of Internal Auditing conducting a study of auxiliary and supplemental revenues. In a May 2009 preliminary report, we reviewed $167 million of revenue sources with the committee, and selected bookstores, health services, and academic resale activities for further analysis. This report presents the results of our analysis of those three supplemental revenue sources. In addition, we have communicated certain operational issues to presidents and the Chancellor for their consideration. We conducted this study in compliance with the Institute of Internal Auditors: Standards for Professional Practice of Internal Auditing.
  • College, University and System Affiliated Foundations
    Released September 16, 2008
    In fiscal year 2007, 43 foundations were affiliated with the Minnesota State Colleges & Universities (MnSCU). These foundations generated over $20 million of program benefits. From a donor perspective, cumulatively, 83% of the spending by these foundations went into program benefits surpassing the expectations of donor watchdog groups. From the perspective of the Board of Trustees, overall, it cost 39 cents to raise $1 of public benefits also surpassing the expectations of current board policy. The board, though, may wish to reconsider whether its current policy provides a sufficiently robust test for operational efficiency.
  • Student Success Measures Report
    Released October 17, 2007
    The audit focused on (1) testing student success measurements, which are a component of the system-wide accountability framework, and (2) implementation of MnSCU systems intended to facilitate student academic progress for transfer and degree completion.
  • System-wide Fraud Awareness Project
    Released June 20, 2006
    This Internal Auditing project was scheduled as part of the fiscal year 2006 audit plan approved by the Board of Trustees in June 2006. The board approved Policy 1C.2, Fraudulent and Other Dishonest Acts, in June 2002. The successful implementation of this policy was dependent on employees being aware of their responsibilities to report evidence of dishonest acts. Accordingly, the board was interested in whether sufficient actions had been taken to create an adequate such an awareness among employees.
  • Capital Construction Administration Audit
    Released May 8, 2006
    To gain further assurance about the capital construction administration management, the Vice Chancellor /CFO requested an audit from the Office of Internal Auditing. During calendar year 2005, representatives from the Office of Internal Auditing visited all 37 colleges and universities and gained an understanding of their capital construction administration procedures. The auditors conducted detailed testing on 56 of the projects. Testing was concentrated on the larger projects, so the testing covered over $246 million of capital construction expenditures.
  • Monitoring Satisfactory Academic Progress for Financial Aid Recipients
    Released October 2003
    Chancellor McCormick requested that the Office of Internal Audit assess the risk of satisfactory academic progress problems occurring at colleges and universities.
  • Post-Secondary Enrollment Options Program
    Released July 17, 2001
    In July 2000, the audit committee approved the Office of Internal Auditing to conduct a system-wide study of Post-Secondary Enrollment Options (PSEO) program. The Office of Internal Auditing conducted a comprehensive study of the program to serve as a basis for possible program improvements.
  • MnSCU Network Security
    Released February 21, 2001
    This study examined the security of about 60 local area networks connected to the MnSCU wide area network. This report contains a series of recommendations to trustees, the chancellor, and presidents to protect the organization's information technology resources from external attacks and internal sabotage.
  • Incumbent Workforce Training Programs
    Released June 20, 2000
    Incumbent Workforce Training Programs (often known as customized training or continuing education programs) represents a growing and dynamic aspect of MnSCU educational services. The report analyzes issues related to organizational structure, finances, and operations.
  • Reliability of MnSCU Financial Data
    May 19, 1999
    The primary purpose of this report was to analyze financial accounting data to determine if it was complete, accurate, timely and consistent.
  • The Year 2000 Computing Problem
    July 1998
    The primary purpose of this project was to assess the readiness of MnSCU and its colleges and universities for the Year 2000 computing problem.

According to Board Policy 1D.1, Part 6, the Office of Internal Auditing must submit an annual audit plan to the Audit Committee. Professional internal auditing standards require that the audit plan be based on a risk assessment to ensure that audit resources are focused on the most critical projects.