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The Association of College and University Auditors (ACUA) has a number of tools and articles that may be useful for NACUBO members. 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.

Recognizing that not every institution has an internal audit department, ACUA makes a number of resources widely available. The articles in ACUA’s quarterly College & University Audit Journal are available to the public—you don’t have to be a member to access them. The Journal is organized by topics including leadership, risk and compliance, technology, and tools and resources. The Summer 2022 issue of the Journal contains five articles, including “Auditing Construction Costs” and “The Significance of Cost Transfers.” There are also 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.

Although these resources are geared towards internal auditors, they contain background information and best practices of interest to business officers.

Other resources available to ACUA members include—

  • Audit tools, including “Kick Starters” and NCAA audit guides;
  • Training and networking events;
  • An online community similar to NACUBO’s Communities; and
  • A career opportunities page (open to the public).

For additional information about internal audit and ACUA, visit their website.


Sue Menditto

Senior Director, Accounting Policy


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