JHU’s financial records, policies, and procedures are subject to audit by both external and internal auditors. Internal audits are conducted by the Office of Hopkins Internal Audits (OHIA). An independent certified public accounting firm completes the external audit of the university’s financial statements.
If your department is contacted by OHIA or an external agency to request an audit, immediately contact the KSAS Business Office. The assistant dean for finance coordinates all audit activities.
As an educational research institution that also provides patient care, the university is heavily regulated and subject to audit coverage by federal and state agencies. These agencies sponsor research, provide financial aid to students, and pay for patient care. Related activities such as medical records retention, drug and environmental safety, or human subject and animal testing are also monitored and controlled. Occasionally, issues arise that may require external agencies to conduct on-site audits at the university. The university’s federal audit coverage is the responsibility of the Department of Health and Human Services, Office of Inspector General, the university’s federal cognizant agency.
The Office of Hopkins Internal Audits serves all entities of the Johns Hopkins Enterprise, including, but not limited to, Johns Hopkins University, Johns Hopkins Health System, and Johns Hopkins University Applied Physics Laboratory. Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.
OHIA does an annual internal plan. If there are any functions in KSAS which are part of the annual plan, the assistant dean for finance will notify the relevant staff.
Objectivity in Research, Academic Conflict of Interest
The Federal Department of Health and Human Services recently issued a final rule on objectivity in research, and grantee institutions must be in compliance by August 24, 2012. By “objectivity,” they mean the reduction of possible (potential and apparent) conflicts of interests and commitments that might bias scientists who receive Public Health Service funding (i.e., NIH and related agencies).
The university’s reputation for integrity, and its favored status as an institution exempt from taxation, requires that decisions made on behalf of the university reflect the best interests of the institution and not be motivated by a desire for personal and private gain. Each of us, therefore, is responsible for resolving conflicts between personal and institutional interests in favor of the university.
- Conflict of Commitment and Conflict of Interest
eDisclose Reporting System
Effective August 24, 2012, faculty are required to report their outside activities in real-time through an online electronic system called eDisclose. Online training for faculty on eDisclose is available through MyLearning.
Faculty should contact the director of the Homewood Institutional Review Board for more information.
The Office of Purchasing Services has issued a specific policy regarding vendors. Please see the JHU Ethics Statement on the Supply Chain Shared Services website.
For the definition of fraud, and what to do if fraud is suspected, read Hopkins Internal Audits, What to Do When You Suspect Fraud.
For a comprehensive article about records retention, and to learn what the JHU Record Retention Policy is, see JHU Record Retention from the Office of Finance Monthly Newsletter, Vol 3, Issue 3, March 2012.
- Office of Hopkins Internal Audits
- Johns Hopkins University Policy and Procedure Manuals
- Records Retention
- eDisclose online training course
Director of Financial Operations
Office of Hopkins Internal Audits
1101 E 33rd St
Senior Policy Associate
Director, Homewood Institutional Review Board