The Audit Plan Preparation Phase is performed upon completion of the Risk Assessment Phase.

The annual audit plan is driven by two key factors: (1) risk assessment results and (2) Internal Audit resources. The goal is to address the highest risk areas at the Lab given the resources available to the Internal Audit Services Department. Changes in either or both areas, for example a change in high risk areas, may lead to a change in the plan. Per University guidelines, changes to the audit plan are addressed with the Lab audit committee which includes the Laboratory Director and UC's Chief Compliance and Audit Officer.

FY13 Annual Audit Plan

• Cost Allowability FY12
• Small Construction Projects (Deferred from FY11, UC Systemwide)
• IT Governance
• Maintenance
• Billings and Receivables
• eBuy Pricing
• Annual Employee Performance Evaluation Process
• Receiving & Shipping
• Conference Services (Supplemental)
• SMG Travel & Entertainment (Systemwide)
• CY12 Executive Compensation (Advisory)
• Joint Ventures/Partnerships/Affiliations/MOUs (Advisory)
• Science Project Management (Advisory)
• Entity Controls (Advisory)
• EH&S CAP Process (Advisory)