Independence and Position within Organization

Independence of the internal audit function is critical to its effectiveness. Organizationally, to ensure independence, the Chief Audit Officer reports:

  • Directly to the Audit Committees of the Boards of Trustees for both The Johns Hopkins University and The Johns Hopkins Health System, and
  • Administratively, to the Senior Vice President for Administration and Finance of The Johns Hopkins University and the Vice President and General Counsel of The Johns Hopkins Health System.

Internal audit has no direct responsibility for or authority over, any operations. In order to maintain objectivity, OHIA will not undertake to develop and install procedures, prepare records, or engage in any other activity, which would normally or which could reasonably be construed to compromise its independence.

OHIA’s independence is not impaired by recommending improvements to the internal control structure, policies and procedures.


OHIA provides audit services to all entities and subsidiaries of Johns Hopkins Institutions.

OHIA has access to all Institution records, properties, resources and personnel relevant to subjects under review. OHIA is free to review and appraise policies, plans, procedures and records.

Scope of Responsibility

OHIA is responsible for the examination and evaluation of Institutional policies, procedures and systems through the performance of operational, financial, technological, security and fraud reviews.