How are topics selected for audit?

We agree a programme of audits with each higher education provider's audit committee and senior staff. Audits are chosen because:

• they link to your risk register – for example, a particular process may be identified as an important component in managing risk, so the audit committee want reassurance that it is working as expected; or
• they are a core part of the organisation’s administrative systems and the audit committee want reassurance that they are running effectively; or
• they are particularly topical across higher education – for example UK Visa and Immigration Compliance and data returns.