The Board of Trustees of Cleveland State University created the Office of Internal Audit in 1981. It is the policy of the University to continue to support an internal auditing office as a independent appraisal function to examine and evaluate University business and administrative activities as a service to management and the Board of Trustees. The Office of Internal Audit reports directly to the Board of Trustees, Financial Affairs Committee and administratively to the Vice President of Legal Affairs and Compliance, General Counsel and Board Secretary, and has direct access to the President.

Internal auditing strengthens the University's ability to create, protect, and sustain value by providing independent, risk-based and objective assurance, advice, and insight. Internal auditing enhances the University's: 

• Successful achievement of its objectives.
• Governance, risk management, and control processes.
• Decision-making and oversight.
• Reputation and credibility with its stakeholders.
• Ability to serve the public interest.

To this end, internal auditing will furnish management and the Board of Trustees with analyses, recommendations, and information concerning the activities reviewed.