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Authored by Raina Rose Tagle and Mumta Taneja

COVID-19 has brought sweeping changes to the higher education landscape. The most proactive internal audit functions are rapidly shifting their plans to maximize relevancy. For example, with a daily influx of new information and ever-changing regulations, internal audit can assist institutions with addressing the often-ambiguous compliance requirements attached to various federal regulations and stimulus programs (e.g., Coronavirus Aid, Relief, and Economic Security [CARES] Act). When operating in an uncertain and continually evolving setting, it can be difficult to know where internal audit can focus its efforts to provide the most value. 

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