Skip To Main Content
Site Name Here
MenuSearchA-ZSeven Schools One UniversitySeven Schools One University

Menu

  • Give
  • Apply
  • Visit
Close Menu
About
  • Administrative Offices
  • Campus Maps
  • Core Values
  • Fast Facts
  • Travel and International Services
  • Other USM Schools
  • Policies and Procedures
  • Strategic Plan
  • Sustainability
  • Middle States
  • MPowering the State
  • News
  • University Leadership
  • UMB Experts Guide
Academics
  • Academic Calendar
  • Academy of Lifelong Learning
  • Blackboard
  • Libraries
  • Office of the Provost
  • SURFS
  • UMB Program Explorer
Admissions
  • Financial Aid
  • International Students
  • Military and Veterans
  • Office of the Registrar
Research
  • Breakthroughs Can’t Wait
  • Offices and Contacts
  • Resources for Investigators
  • Services for Investigators
  • UMB Research Profile
University Life
  • Arts and Culture
  • Bookstore
  • Emergency
  • Housing
  • Museums
  • Parking and Transportation Services
  • Rooms Available on Campus
  • SMC Campus Center
  • Student Organizations
  • Student Policies
  • URecFit and Wellness
  • UMB shuttle
  • Welcome to Baltimore
  • One Card
Info For
  • Current Students
  • Faculty and Staff
  • Alumni and Donors
  • Community Members
Resources
  • The Elm
  • Calendar
  • myUMB
  • Directory
  • Blackboard
  • SURFS
  • Emergency
  • UMB Shuttle
Seven Schools One University

Search

Close Menu
Common Searched Terms
  • Graduation 2025
  • Campus Tour
  • Jobs at UMB
  • Parking
  • Tuition Remission
  • Registrar
  • Qualtrics
  • Human Resources
  • URecFit and Wellness
  • Tuition
  • Help Desk

A–Z

Close Menu
    Policies and Procedures

    Management Advisory Services (MAS) Procedures

    1. UMB Home
    2. About UMB
    3. Policies and Procedures
    4. Library
    5. Financial Affairs
    6. Financial Affairs Procedures
    7. Management Advisory Services (MAS) Procedures
    • UMB HomeAbout UMBPolicies and ProceduresLibraryFinancial AffairsFinancial Affairs ProceduresManagement Advisory Services (MAS) Procedures
    • Management Advisory Services (MAS) Procedures
    • Office of the Controller Procedures

    Respond to Auditor Inquiry

    Financial Affairs, Management Advisory Services  |  Approved July 9, 2015

    Purpose

    Respond to initial auditor contact or request for information.

    Applicability

    Employees at University of Maryland, Baltimore (UMB) may be contacted by a range of auditors regarding the business practices and implementation of financial policy.

    Instructions

    1. Inform Management Advisory Services (MAS) if you receive notification of an audit.  You may have little to no notice when auditors may approach your department.
    2. Interview Request. Auditors may request an interview with key personnel to review business procedures. During this process please note the precise material or scope of documents requested. 
      1. Provide clear informative answers.
      2. Only answer questions asked. Answer thoroughly, but be brief and to the point.
      3. Have examples ready to help demonstrate your process and explanations—examples should be recent and ordinary, not anomalies.
      4. Thoroughly explain the process from beginning to end. Do not assume that Auditor has experience in your particular area.
      5. If you do not know the answer, let them know you will get back to them.
      6. If the auditor repeats something you said and asks you to agree to an interpretation, pay close attention before you confirm because they may be preparing to write up a deficiency.
    3. After an interview auditors will often request and review documentation to support the interviewee’s assertions. 
    4. Documentation Request. Auditors will perform tests of controls and transactions to ensure processes are in compliance with State, University System of Maryland (USM) and UMB requirements. During this testing phase, they will request larger quantities of documentation and have numerous questions.
      1. Keep a list of items requested by and provided to auditors in order to help keep track of documents if they are not returned.
        1. If large amounts of material are requested you may provide an area for the auditors to work in your space.  This may be preferable to allow for continuity in operations.
      2. Understand why the auditor is requesting documentation to help ensure you are providing the correct document and that they understand how the document is used in the process.
      3. If documentation is confidential or sensitive, notify a supervisor and take appropriate measures before providing.
      4. Avoid providing documentation beyond what is specifically requested.
    5. If auditor indicates they are concluding audit work or that a potential finding exists email MAS immediately.
      1. Inquire how audit is going and if there are any problems.
      2. Audit findings can be mitigated if you know early. If actions are taken early to correct findings, it could be reflected in the report.
    6. If you have any difficulty during any part of this process, contact MAS for further assistance, unless your office has already informed MAS regarding the requests.

    Related Procedures

    Requests for MAS Services General Audit Process Register for Audit Preparedness Training and Self Assessments

    • Back to Management Advisory Services (MAS) Procedures

    University of Maryland Baltimore

    The University of Maryland, Baltimore is the founding campus of the University System of Maryland.

    620 W. Lexington St., Baltimore, MD
    21201 | 410-706-3100

    • The Elm
    • Calendar
    • Emergency
    • Mobile UMB
    • UMB Shuttle
    • myUMB
    • Directory
    • IT Help Desk
    • Facilities Work Request
    • Jobs
    • Middle States
    • Strategic Plan
    • Sustainability
    • Clery Report
    • UMB Hotline
    • Facebook
    • Twitter
    • Instagram
    • LinkedIn
    • YouTube
    The University of Maryland, Baltimore prohibits sex discrimination in any education program or activity that it operates. Individuals may report concerns or questions to the Title IX Coordinator. Read the UMB Notice of Non-Discrimination.
    © 2024-2025 University of Maryland, Baltimore. All rights reserved.
    • Privacy Policy
    • Web Accessibility
    • Web Feedback
    • Non-Discrimination