Internal Audit is an independent function of Touro that assists management by providing findings and recommendations on the operations and the controls established within Touro. The Department works for, and in conjunction with, management to accomplish the objectives of the organization. The Department is responsible for reviewing activities within the organization and reporting its findings, conclusions, and recommendations for the audited parties, senior management, and the Audit Committee. The Department also assists Touro in reaching its goals by determining whether internal and operational controls exist and are functioning properly. This function ensures within reason, the orderly and efficient operations. Further, the Department helps ensure the safeguarding of assets, the reliability of accounting records, and the timely preparation of reliable financial information.