The following ESU Policy with regard to University Internal Audit was approved by the President on 9 April 2012. 

University Internal Audit is a continuous independent appraisal activity authorized by the President and the Board of Regents to direct a program of review throughout Emporia State University.  University Internal Audit shall have full, free and unrestricted access to any and all University functions, records, files, property and personnel necessary to accomplish their responsibilities.  University Internal Audit will review controlled affiliated corporations, as defined by Board of Regents policy, IRS Form 990 with a focus on potential conflicts of interest and transactions between the University and its controlled affiliated corporations.  The University Internal Audit Charter may be obtained from the University Internal Auditor.

 The University Internal Auditor reports directly to the President and administratively to the Vice President for Fiscal Affairs and Administration. University Internal Audit shall report directly to the Kansas Board of Regents Board Fiscal Affairs and Audit Committee any situation wherein the auditor perceives a conflict of interest with or on the part of the President’s involvement with the subject of an audit.  University Internal Audit shall report as prescribed by the Board of Regents.