The Internal Audit Service (IAS) is the assigned office in the appraisal of the internal control system within the university. Specifically, it is responsible in advising the Board of Regents/Audit Committee on all matters relating to the separate evaluation of the internal control system. Likewise, to conduct management and operations audit of the university functions, programs, projects, and activities with their mandates, policies, government regulations, established objectives, systems, procedures/processes and contractual obligations. It is also in charge to review and appraise systems and procedures, organizational structures, and the administrative, financial, and management practices, records and reports, including performance standards of the university. Finally, the office is also responsible to analyze and evaluate internal control deficiencies, conduct root cause analysis in cases when controls are weak and recommend realistic courses of action (DBM CL 2023-14).