Act 314 of the 2015 Regular Legislative Session (L.R.S. 17:3351) which became effective on August 1, 2015, provides that any board with an appropriation in the general appropriation bill of thirty million dollars or more shall establish an internal audit function and shall establish an office of the chief audit executive who shall be responsible for ensuring that the internal audit function adheres to the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing.

The University of Louisiana System (ULS) Director of Internal and External Audits serves as the Chief Audit Executive of the ULS System and liaison between the ULS Institution Internal Audit offices and operates under the ULS Audit Charter. The Nicholls Office of Internal Audit operates pursuant to its Charter.  Our Office is intended to be the central point for coordinating activities that promote accountability, integrity, and efficiency.

The Office of Internal Audit has the authority to examine all university reports, documentation, and any other information and to use any and all audit procedures deemed necessary.  The Director of Internal Audit reports functionally to the ULS Director of Internal and External Audit and administratively to the President of the University.  These reporting relationships ensure that the Internal Audit Department is independent of activities that are audited.