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Military Campus

 The Department of Control and Internal Audit

 
In 1987, The Control and Internal Audit Department was established in Mutah University, And with reference to the article Number (37) of the financial system in the university Number (35) for the year 1987, It is related to the president of the university.
The Department of Control and Internal Audit conducts all the incomes and outcomes of the university, as well as all administrative and legal issues for the benefit of the university. In addition, it studies all interoffice formal documents transferred to it by the president and his deputies so as to be discussed before taking any decisions.
 
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Vision, Mission and Objectives
 
Vision:
 A Sustainable, professional and outstanding control, reinforcing questioning, assisting the university administration work effectively and competently
Mission:
Accomplishing an effective control on the university, concerning Finance and decisions. That should be achieved by using the best and professional standards independently and objectively.
 
Objectives:
             The Department primary objective is to protect the university’s resources and assuring its effective exploitation of its resources, thus contributing in achieving the university’s mission accurately and reliably. This will be done via:
*  Contributing in developing the financial system in the university, through conducting training courses in financial business. That will enhance
    adding up to the incomes and control expenses.
*  Reinforcing transparency and consulting when taking any administrative decision in the university
*  Assuring the effective and vital use of the university resources.
*  Reinforcing morality and values.
*  Helping reframing legislations, laws, regulations and instructions, which go with the principles of the Internal Audit
 
Scope of work

The scope of work of the Control and Internal Audit covers the following
fields:
* Financial documents and forms
* Files and Financial notes
* Adopted legislations
* Performance
* Work procedures and sustainable course
* Technical equipment, hardware used in financial processes
* All available materials in the university
* Specialized and professional guidelines
*  Formal decisions
Performance standards

1. Standard of Risk Management: Audit risks are those resulted by any
incorrect financial document or an inappropriate opinion concerning inaccurate or forged data.
2. Standard of planning: a plan of all audit activities should be prepared. It should include any possible risks. The plan should be  also certified by the president of the university with a guarantee of an effective, applicable  and competent level of creditability
3. Standard of documentation and proof evidences: all activities should be documented, either written or electronically.
4. Standard of institution control: activities should include controlling all processes in the university.
5. Standard of supervision: all stages of audit should be supervised.
6. Standard of financial data analysis: reports and financial data as well as all other clarifications should by analyzed thoroughly.
7. Standard of reports: Reports are to be delivered regularly to the president of the university. They should cover activities,
    tasks, conclusions and opinions as well, briefly, clearly and objectively.
8. Standard of auditing on computerized systems: computerized systems are to be certified by the concerned reference, Auditing   should be general and applied too. Audit system should guarantee the safety and security of data.
9. Standard of Legislations: laws and regulations should be applied continuously, updated, if necessary, to suit any changes.
10.Standard of Audit resources administration: audit resources should be adequate, suitable, used effectively to achieve the certified plan. To ensure effectiveness, policies and procedures are to be prepared carefully.
11. Standard of accountancy system and the evaluation of financial system control: accountancy system should be investigated     and evaluated when looking at the scope of work.

Standards of career behavior of the auditors

1.    Standard of professionalism:  staff should have all required knowledge and skills to accomplish their job skillfully and competently.
2.    Standard of Care: staff be involved with care while accomplishing their job.
3.    Standard of independency, objectiveness and neutrality: auditor should be independent, neutral, taking no sides.
4.    Standard of confidentiality: information should be confidential and safe, auditors shouldn’t uncover any information under any circumstances.
5.    Standard of Quality control: activities should be developed, improved and followed up with the standards of quality, assuring its continuous effectiveness.