The Internal Audit Charter was approved by the Board of Trustees of the Mississippi State Institutions of Higher Learning, on February 20, 2014.

Mission
The mission of the Internal Audit Department is to provide an independent, objective assurance, and consulting activity designed to add value and improve the University's operations.  The Internal Audit Department’s goal is to help the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Purpose
The Internal Audit Department strives to promote the most economical and efficient use of resources; to ensure the University’s compliance with Federal; State; and University policies, plans, procedures, laws and regulations; to protect the University’s assets; to deter and detect fraud, theft, and abuse; and to promote the reliability and integrity of the University.

Authority
The Internal Auditor (IA) reports directly to the President, with the authority to review and appraise all policies, plans, procedures and operations, and to recommend corrective actions necessary. The IA has no authority or responsibility for the activities it audits. The IA works independently, so that its work can be carried out freely and objectively, with impartial and unbiased judgments – essential to the proper conduct of audits.

The IA shall have full, free, and unrestricted access to all University’s systems, functions, operations, records, activities, properties, and personnel. In the performance of audits and with full consideration of safekeeping and confidentiality, the IA will make the needed arrangements when examining and reporting on confidential items.

Although a common courtesy, the IA is not required to give notice prior to performing an audit.

In compliance with the standards set forth by the Institute of Internal Auditors and the Institution of Higher Learning, the Internal Audit Department does not have the authority to implement or insist on the implementation of its recommendations. Implementation is ultimately the decision of management.