The Office of Internal Audit (OIA) conducts an independent appraisal of the operations and systems of control within the Institutions of Higher Learning (IHL) System's Institutions, and the IHL Executive Office. It examines and evaluates the institutions' activities and their systems of control to determine whether -

• acceptable policies and procedures are followed,
• legislative requirements and established standards are met,
• resources are used efficiently and economically,
• planned missions are accomplished effectively,
• and the objectives of higher education are being achieved.

The Office of Internal Audit is led by the IHL System Internal Audit Director ("System IAD") who serves as the Chief Audit Executive ("CAE") for the entire IHL System.

The IHL Systems Office of Internal Audit's mission is to serve the IHL Board of Trustees, Commissioner of Higher Education, and System Institutional Administration by providing risk-based audits and objective assurance, advice, and insight to protect and enhance organizational value.