Internal Audit Objective and Overview Objective Internal Audit shall be: To investigate and verify the legality of the business operation and accounting processing OIST fairly and objectively and, To give advice and a proposal based on the results, thereby, contributing to securing the sound and smooth operation of OIST. (PRP 8.1: Internal Audit) 内部監査は、業務運営及び会計処理の適法性について、公正かつ客観的に調査及び検証し、その監査結果に基づき助言及び提言を行うことにより、本学の健全かつ円滑な運営の確保に資するためのものです。 Overview – During FY2013, OIST Internal Audit Program completed 9 audit themes resulting in 15 9項目のテーマ、15の改善提案 recommendations for improvements to internal controls. – In conjunction with 9 audit reports issued, we identified no conditions that we believe to represent material deficiencies in internal controls to the University system as a whole from 業務に関する内部統制について重要な逸脱はなかった。 an operational standpoint. 1 Internal Audit No. Subject Findings and Status Findings Status 1 Contract method (Negotiated contracts) No problems. - 2 Competitive funds (Kakenhi) One minor calculation error in employment cost. Workflow improved Use of external funds Need further management of income / expenditure by business. Confirmed that each income was managed by the its dedicated “Budgetary Unit(BU)”. Balance between income and expenditure by business need to be discussed. Expense of holding workshops One minor error. The Budget for SH cleaning fee was allocated both to B&FM and Workshop section. B&FM requests the SH budget in FY2014. 5 Management of companyprovided cell phones Need restrains on the number of phones. PRP established and a new application process started. 6 Management of the University vehicles Need appointment of safety operation manager. Completed. Management of the Village facilities Cleaning cost for guest houses should be reduced. Beneficiaries-pay principle for CS broadcasting. Agreed to reduce the cleaning cost. Careful examination of the trip during the Christmas holidays, and year-end and New year holidays. Some cases over guideline (up to 20%) Continue implementation of internal audit. Faculty business trip is under discussion with the Provost. Conditions of meeting expenses at Café and honorarium payment method should be considered. New conditions of the meeting expenses are added to the PRP. Honorarium is under consideration. 3 4 7 Travel expenses 8 9 Meeting expenses and Honorarium As for CS, measures are under consideration. 2