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The Association of College and University Auditors (ACUA), in recognition that not every institution has an internal audit department, offers a variety of public tools and articles, which may be useful for NACUBO members.

The articles in ACUA’s quarterly College & University Audit Journal are available to the public. The journal is organized by topics, including leadership, risk and compliance, technology, and tools and resources. The Winter 2022 issue contains five articles, including “Data Privacy: Evaluating Your Organization’s Privacy Controls” and “How the Great Resignation Highlighted the Need for Effective Succession Planning.”

There also are various internal audit awareness tools that address objectives and services, differences between external and internal auditors, and campus functional areas where internal audit can add value. In addition, ACUA offers a career opportunities page that is open to the public.

NACUBO and ACUA regularly work together through NACUBO’s Accounting Principles Council (APC). James Ponce, associate vice president, internal audit, Wake Forest University, is ACUA’s liaison to the APC. For additional information about internal audit and ACUA, visit its website.


Sue Menditto

Senior Director, Accounting Policy



Chris Leach

Accounting Policy Analyst


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