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The University's financial records, policies, and procedures are
subject to audit by both internal and external auditors. The Office
of Hopkins Internal Audits conducts internal audits. An independent
certified public accounting firm completes the external audit of
the University's financial statements.
As an educational research institution that also provides patient
care, the University is heavily regulated and subject to audit coverage
by federal and state agencies. These agencies sponsor research,
provide financial aid to students, and pay for patient care. Related
activities such as medical records retention, drug and environmental
safety, or human subject and animal testing are also monitored and
controlled. Occasionally, issues arise that may require external
agencies to conduct on-site audits at the University. The University's
federal audit coverage is the responsibility of the Department of
Health and Human Services, Office of Inspector general, the University's
federal cognizant agency.
For audit requests by external agencies or suspected internal
fraud, immediately contact the Krieger Arts and Sciences Business
Office and the Controller's Office. A University representative
will be assigned to coordinate all audit activities.
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