Fiscal Year 2027 Audit Plan

System Internal Audit Department

(Includes potential audits for FY 2028 and FY 2029)

The following are planned audits for the fiscal year 2027 audit plan. The list also includes potential audits for fiscal years 2028 and 2029 that will be formally approved in subsequent years’ audit plans.

SYSTEM WIDE
- FY 2027
  - None
- FY 2028 (Potential Audits)
  - Compliance with Benefits Proportional by Fund Requirements
  - Research Compliance
- FY 2029 (Potential Audit)
  - IT Governance Practices and Applications
A&M SYSTEM OFFICES
- FY 2027
  - Easterwood Airport Management
- FY 2028 (Potential Audits)
  - Cash and Investments
  - Information Technology
- FY 2029 (Potential Audits)
  - Benefits Administration
  - Texas A&M Innovation
TEXAS A&M UNIVERSITY
- FY 2027
  - Athletics
  - College of Engineering – Information Technology
  - College of Medicine – Anatomical Gift Program
  - Mays Business School – Information Technology
  - Purchasing
  - Technology Services
- FY 2028 (Potential Audits)
  - Clinical Healthcare Operations
  - College of Agriculture and Life Sciences – Information Technology
  - College of Education and Human Development – Information Technology
  - College of Veterinary Medicine and Biomedical Sciences – Information Technology
  - Facilities Development Reporting to the Texas Higher Education Coordinating Board (Texas
  - A&M at Galveston) *
  - Fixed Assets
  - Programs for Minors
  - Sponsored Research Services
- FY 2029 (Potential Audits)
  - Accounts Payable
  - College of Architecture – Information Technology
  - College of Dentistry – Anatomical Gift Program
  - Division of Finance and Business Services – Information Technology
  - Higher Education Center at McAllen – Information Technology
  - Human Resources
  - School of Engineering Medicine – Information Technology
  - Service Department Rates
  - Student Receivables
  - University Center and Memorial Student Center
TARLETON STATE UNIVERSITY
- FY 2027
  - None
- FY 2028 (Potential Audits)
  - Export Controls
  - Student Health Services
- FY 2029 (Potential Audits)
  - Housing
  - Student Affairs and Engagement
PRAIRIE VIEW A&M UNIVERSITY
- FY 2027
  - Export Controls
  - Information Technology
- FY 2028 (Potential Audits)
  - Financial Management Services
  - Health & Safety
- FY 2029 (Potential Audits)
  - Human Resources
  - Student Affairs and Engagement
TEXAS A&M UNIVERSITY–CORPUS CHRISTI
- FY 2027
  - Housing
  - Student Health Services
- FY 2028 (Potential Audit)
  - Export Controls
- FY 2029 (Potential Audits)
  - Contract Administration
  - Research Administration
TEXAS A&M INTERNATIONAL UNIVERSITY
- FY 2027
  - Financial Management Services
  - Health and Safety
- FY 2028 (Potential Audits)
  - Athletics
  - Student Health Services
- FY 2029 (Potential Audits)
  - Export Controls
  - Human Resources
TEXAS A&M UNIVERSITY–KINGSVILLE
- FY 2027
  - Athletics
  - Research Administration
- FY 2028 (Potential Audits)
  - Export Controls
  - Financial Management Services
- FY 2029 (Potential Audits)
  - Human Resources
  - Student Affairs and Engagement
WEST TEXAS A&M UNIVERSITY
- FY 2027
  - Export Controls
- FY 2028 (Potential Audits)
  - Student Health Services
  - Research Administration
- FY 2029 (Potential Audit)
  - Information Technology
EAST TEXAS A&M UNIVERSITY
- FY 2027
  - Student Health Services
- FY 2028 (Potential Audit)
  - Export Controls
- FY 2029 (Potential Audit)
  - Athletics
TEXAS A&M UNIVERSITY–TEXARKANA
- FY 2027
  - Student Affairs and Engagement
- FY 2028 (Potential Audit)
  - Programs for Minors
- FY 2029 (Potential Audit)
  - Export Controls
TEXAS A&M UNIVERSITY–CENTRAL TEXAS
- FY 2027
  - Facilities Development Reporting to the Texas Higher Education Coordinating Board *
  - Human Resources
- FY 2028 (Potential Audits)
  - Export Controls
  - Financial Management Services
- FY 2029 (Potential Audit)
  - Student Affairs and Engagement
TEXAS A&M UNIVERSITY–SAN ANTONIO
- FY 2027
  - Contract Administration
  - Export Controls
- FY 2028 (Potential Audits)
  - Health and Safety
  - Student Affairs and Engagement
- FY 2029 (Potential Audits)
  - Programs for Minors
  - Student Information System
TEXAS A&M UNIVERSITY–VICTORIA
- FY 2027
  - Diversity, Equity, and Inclusion Compliance
  - Financial Management Services
  - Health and Safety
  - Facilities Development Reporting to the Texas Higher Education Coordinating Board*
- FY 2028 (Potential Audit)
  - Information Technology
- FY 2029 (Potential Audit)
  - Athletics
TEXAS A&M AGRILIFE RESEARCH
- FY 2027
  - Health and Safety
  - Transportation and Fleet
- FY 2028 (Potential Audits)
  - Animal Care and Use – Outside of Brazos County
  - Information Technology
- FY 2029 (Potential Audits)
  - Export Controls
  - Human Resources
TEXAS A&M AGRILIFE EXTENSION
- FY 2027
  - Health and Safety
  - Transportation and Fleet
- FY 2028 (Potential Audit)
  - Information Technology
- FY 2029 (Potential Audits)
  - Export Controls
  - Human Resources
TEXAS A&M ENGINEERING EXTENSION SERVICE
- FY 2027
  - Health and Safety
- FY 2028 (Potential Audits)
  - Contract Administration
  - Financial Management Services
- FY 2029 (Potential Audit)
  - Human Resources
TEXAS A&M FOREST SERVICE
- FY 2027
  - Human Resources
- FY 2028 (Potential Audit)
  - Information Technology
- FY 2029 (Potential Audit)
  - Transportation and Fleet
TEXAS A&M TRANSPORTATION INSTITUTE
- FY 2027
  - Financial Management Services
  - Health and Safety
- FY 2028 (Potential Audit)
  - Human Resources
- FY 2029 (Potential Audit)
  - Research Administration
TEXAS A&M VETERINARY MEDICAL DIAGNOSTIC LABORATORY
- FY 2027
  - None
- FY 2028 (Potential Audits)
  - Health and Safety
  - Information Technology
- FY 2029 (Potential Audits)
  - Export Controls
  - Human Resources
TEXAS A&M ENGINEERING EXPERIMENT STATION
- FY 2027
  - Information Technology
- FY 2028 (Potential Audits)
  - Export Controls
  - Human Resources
- FY 2029 (Potential Audits)
  - Health and Safety
  - Research Administration
TEXAS DIVISION OF EMERGENCY MANAGEMENT
- FY 2027
  - Information Technology
  - Transportation and Fleet
- FY 2028 (Potential Audits)
  - Human Resources
  - Health and Safety
- FY 2029 (Potential Audits)
  - Contract Administration
  - Disaster Finance

* These audits will be performed to fulfill requirements of the Texas Higher Education Coordinating Board’s (THECB) Facility Audit Protocol for the members selected by THECB for facilities audits in the respective fiscal years.

The purpose of the audit plan is to outline audits and other activities the System Internal Audit Department will conduct during fiscal year 2027. The plan is developed to satisfy responsibilities established by the Board of Regents Bylaws, System Policy 10.01, Internal Auditing, Texas Government Code Section 2102.008, and applicable auditing standards. Deliverables for planned audits may include audit reports, technical assistance, data analysis, and other written and oral communications. The chief auditor is authorized to make changes to the plan to address changes in identified risks. The Committee on Audit and Risk Management and the chancellor will be notified of any significant additions, deletions, or other changes to the fiscal year 2027 audits listed in this plan.

The specific scope of each audit will be determined once the audit team has completed the planning process for the audit. This process includes consideration of the governance, risk management, and control processes that provide reasonable assurance that:

Risks relating to the achievement of the system’s strategic objectives are appropriately identified and managed.
The actions of the system’s officers, directors, management, employees, contractors, or other relevant parties are in compliance with the system’s policies, procedures, and applicable laws, regulations, and governance standards.
The results of operations and programs are consistent with established goals and objectives.
Operations and programs are being carried out effectively and efficiently.
Established processes and systems enable compliance with the policies, procedures, laws, and regulations that could significantly impact the system.
Information and the means used to identify, measure, analyze, classify, and report such information are reliable and have integrity.
Resources and assets are acquired economically, used efficiently, and protected adequately.