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Higher Education Business Classification Scheme and Records Retention Schedules

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The function of conducting audits of the institution's affairs and operations. (N1)



For conducting health and safety audits, use HEALTH & SAFETY MANAGEMENT – HEALTH & SAFETY AUDIT.

For conducting environmental audits, use ENVIRONMENTAL MANAGEMENT – ENVIRONMENTAL AUDIT.

For engaging external auditors, use the relevant category in PROCUREMENT.




This function is intended to cover both internal and external audits of the institution, focusing on providing assurance of the adequacy and effectiveness of the institution's risk management, control and governance, and arrangements for promoting economy, efficiency and effectiveness. It is NOT intended to cover routine audits relating to a specific function or activity which is covered elsewhere in this Business Classification Scheme (e.g. Health and Safety Audit).


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