宪章

北科罗拉多大学董事会
审计及财务委员会章程
于2010年4月29日提出

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目的

的 校董会 Audit and Finance Committee (the Committee) is a subcommittee of the University of 北科罗拉多的董事会.  其目的是协助校董会 in fulfilling its fiduciary responsibilities related to reviewing and monitoring the:

• Independence, authority, and performance of external and internal auditors in examining 操作;
• 年度和中期财务报告的完整性和准确性;
• University’s internal audit department’s charter, organizational structure, staffing, 活动、计划和报告;
• University’s response to and resolution of external and internal audit findings and 建议.
• University’s compliance with pertinent laws, regulations, rules, policies, and standards 道德行为的;
• 高校制度性风险的识别与管理
• 大学保持有效的内部控制框架;

权威

的 Committee has authority to investigate or conduct reviews of any 重要的 within 其责任范围.  它还被特别授权:

• Approve auditing and permitted non-audit services performed by the University’s external audit firm, understanding that all such services must also be approved by the Colorado 国家审计署.
• Oversee the work of the external audit firm contracted by the Colorado Office of the 国家审计员进行大学的年度财务和合规审计.  This external audit firm reports to both the Colorado 国家审计署 及向委员会.
• Resolve any disagreements between management and external auditors regarding financial 报告和遵从性.
• Retain accountants or other professionals to advise the Committee or to assist in 调查的进行.
• Seek any information it requires from University employees, all of whom are directed 配合委员会的要求.
• Meet with University officers, external/internal auditors, or legal counsel, as necessary.
• Forward to the 校董会 for consideration or action 建议 to provide direction to the President regarding financial reporting, compliance and institutional 风险.
• Carry out such other duties as may be assigned to the Committee by the 校董会 或董事长.

作文

• 该委员会将由至少三名董事会成员组成.
• 的 校董会 or its nominating committee will appoint Committee members and 委员会主席.

会议

• 的 Committee will meet at least three times per year, with authority to convene additional 会议，视情况需要. 委员会可召开其他会议 主持或由大学校长主持.
• All Committee members are expected to attend each meeting, in person or via teleconference.
• 的 Committee will invite members of management, external/internal auditors, or others 必要时参加会议并提供相关信息.
• 在法律允许的范围内，委员会可举行执行会议.
• Meeting agendas will be prepared and provided in advance to members, along with appropriate 介绍材料.  会议纪要将会准备好.

角色和职责

委员会具有本宪章所规定的作用和责任.  它是 not the Committee’s duty to 计划 or conduct audits or to determine that the University’s financial statements are complete, accurate, and in accordance with generally accepted 会计原则.  管理层负责准备、展示 and integrity of 大学的财务报表 and for the appropriateness 所采用的会计原则和报告政策.  外部审计员是 负责审计学校的财务报表.

Using guidance provided by the American Institute of Certified Public Accountants (AICPA) and (IIA), the Committee is responsible for completing duties included in 以下领域:

财务报表

• Review with management and external/internal auditors’ significant accounting and reporting issues, including complex or unusual transactions and recent professional and regulatory pronouncements, and understand their impact on the financial statements.
• Review with management and the external auditors the results of the financial statement 审计和年度财务报告.  考虑财务报表是否 complete, accurate, consistent with information known to Committee members, and reflect 适当的会计原则.
• Review legal, regulatory and compliance issues that may have a material impact on 大学的财务报表.
• Understand how management develops interim financial information, and the nature and 外部/内部审计师的参与程度. 审查中期财务报告 与管理层和外部/内部审核员沟通. 

内部控制与合规

• 在管理方面，考虑大学的有效性 内部控制, including those related to risk assessment, risk management, information technology 安全、保密信息、合规性和财务报告.
• 了解外部/内部审计师审查内部控制的范围.  Obtain reports on significant findings and 建议, together with management’s 反应.
• Review the process for communicating the University’s Statement of Ethical Standards 及行为守则.
• Review the procedures for the confidential anonymous submission of complaints received by the University regarding questionable accounting, compliance or internal control 重要的.
• Review significant 风险 or exposures facing the University with management and advise 向校董会告知该等风险或暴露.

内部审计

• Review the charter, activities, staffing, and organizational structure of the University’s 内部审计职能有管理层和内审员.
• Review and approve the annual internal audit 计划 and all major changes to the audit 计划.
• Ensure there are no unjustified restrictions or limitations on the internal audit 函数.
• Review and make 建议 to the 校董会 on the appointment, replacement, 调任或解聘内部审计员.

外部审计

• Review and notify the 校董会 of the external auditor’s proposed audit scope, 方法和发现.
• Review the qualifications, independence and performance of the external auditors, and provide feedback to the Colorado 国家审计署 on their performance, including 建议 on the hiring or termination of the external auditors.

其他的责任

• Report to the 校董会 about committee activities, issues and related 建议.
• Perform other activities related to this charter as requested by the 校董会.
• 必要时组织和监督特别调查.
• Periodically assess the adequacy 委员会成员 charter and review the effectiveness 委员会成员