• This Office is responsible for providing internal audit services to the executive branch departments of Michigan state government. we provice objective, independent assurance and consulting activities that are designed to add value and improve the State of Michigan's operations. Please visit our Intranet site to access guidance and a variety of tools to assist state agencies with implementing, maintaining, and monitoring effective internal control systems. Please contact us at SBO-Office-of-Internal-Audit@michigan.gov.

    View the agency contact list.

     


  • What's the difference between OIAS and the Office of the Auditor General?‚Äč

    When the OAG conducts post financial and performance audits of departments and agencies, their results are public. But, at the OIAS, all reports are private – only to be seen by the specific department and OIAS.

    Internal Auditor Laura Koenigsknecht, CPA, said, “OIAS serves as an advisor for departments. Our goal is to help prevent a problem before it starts. We also identify current problems and help come up with solutions for how the department can address them. We help departments design secure processes to reduce their risk associated with specific business processes.”

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  • 2018 Accomplishments

    Michigan Security Accreditation Program (MiSAP)
    OIAS worked with state departments to implement leading practices to remediate information technology (IT) control deficiencies within the state’s IT processes and systems. These leading practices helped support the state’s cybersecurity and related control objectives.

     Internal Control Evaluation (ICE) Program
    OIAS led a comprehensive reengineering of the state’s ICE practices, including identifying leading practices in private and public sector organizations. The goal of the improved ICE process was to create greater enterprise risk management capability through identification of key processes, risks and controls, and aligning evaluation results with key departmental outcomes andstrategies.

    Top-Down Risk Assessment
    OIAS introduced the new Top Down Risk Assessment (TDRA), one of the essential first steps in the ICE process. TDRA enables a department's senior executive team to identify its most significant risks so that management can prioritize its risk mitigation activities and ICE efforts accordingly.
    Remediating Material Weaknesses
    OIAS worked with departments to remediate internal control deficiencies, leading to the remediation of 56 material weaknesses during FY18. The remediation of material weaknesses has been one of OIAS' most important priorities.

     

    Independent Review of OIAS
    PricewaterhouseCoopers noted in its January 2018 External Quality Assessment (EQA) that OIAS generally conforms (the highest rating available) with 10 of the 11 Institute of Internal Auditors standards, in comparison to 9 of the 11 standards for the 2012 assessment. OIAS
    was also recognized as consistently implementing several attributes
    of excellence in the profession of Internal Auditing.

     

    Flint Integrity Oversight Monitoring
    OIAS was an important contributor to the City of Flint's recovery efforts. OIAS performed a proactive review of state and city activities to ensure prevention and detection of fraud, waste, and abuse related to funds dedicated to the remediation program. As of June 2018, 62 percent of all expenditures related to the Flint Water Emergency were subject to audit by the Office of the Auditor General, and no instances of malfeasance, waste, or abuse were identified.