The Internal Audit Department’s mission is to independently examine and evaluate university activities as a service to OU's president and Board of Trustees. Internal Audit’s objectives are to provide analyses, appraisals, recommendations and evaluation of internal controls to assist members of the university in the effective discharge of their responsibilities.

The Internal Audit Department is authorized by the Board of Trustees to conduct a comprehensive internal auditing program. To accomplish its objectives, Internal Audit is authorized to have unrestricted access to university functions, records, properties and personnel.

The Internal Audit Department performs its function in a manner consistent with university objectives and policies, the Code of Ethics and Standards of the Professional Practice of Internal Auditing established by the Institute of Internal Auditors (IIA) and the American Institute of Certified Public Accountants’ Statement on Auditing Standards No. 1.