The Chief Audit Executive (CAE) is responsible for developing an Annual Audit Plan regarding financial and operational controls in concert with Compliance, Enterprise Risk Management, and Privacy. This combined annual plan is presented to the Enterprise Assurance and Risk Committee for approval. Development of the plan will be based upon risk assessments of all departments, systems, and functions of Jefferson, and interviews with senior financial and administrative management.

Any Jefferson manager, administrator, or other interested party may request a special audit or review. Decisions to perform special audits rest with the Chief Audit Executive, with approval by the Chief Legal Officer, and will be dependent upon the associated risks and availability of Internal Audit resources.

Jefferson Management is encouraged to consult Internal Audit when new systems or processes are designed, or old systems or processes are redesigned, to ensure that the system or process adequately addresses controls.

From time to time, Jefferson department heads, managers, administrators, and Senior Management will be called upon to assist in the audit risk assessment process.