The internship program was created to provide students with a hands-on learning experience and aid Internal Audit with the ability to audit areas on campus that might otherwise never be audited. 

In general, by the end of the internship, students will be capable of performing the duties required of an entry-level audit position.

The department reviews conducted by the student interns are legitimate audits. The results will be reported to the Board of Visitors and form a part of the annual audit plan presented to the Board. 

Intern Duties

  • Conduct research
  • Perform interviews with departmental personnel
  • Conduct all assigned test steps
  • Note any identified potential recommendations
  • Document information in accordance with guidelines set by the Institute of Internal Auditors, and
  • Review and evaluate the internal controls and operational structure of the department audited


Internal Audit Interns are expected to be mature, responsible, and discreet.

Much of the data handled within the Internal Audit office is confidential and the students are not permitted to discuss work outside of work hours except in the most general of terms.

Interns need to be articulate, outgoing, and able to carry on conversations and conduct interviews with individuals they will know nothing about.

They need to be analytical, curious, and able to think on the go. These general personality traits are required to be a successful internal auditor. 


The first week of the internship will be spent familiarizing the intern with

  • the basic tenants of internal auditing
  • the expectations of an intern
  • the LU audit process and software
  • the current project being assigned to
  • an understanding of the assigned audit steps

The remainder of the internship period will be performed independently by the intern, which will include routine review sessions with the lead auditor of the assigned project.

The lead auditor will handle any problems that arise with the auditee or interns.

Audit Director Expectations of the Internship Program

The internship program provides Internal Audit with the additional help necessary to complete the audit plan each year. In return students are provided with a hands-on opportunity in auditing. 

Internal Audit will open the internship opportunity to all business students. The diverse majors and students within the CBE provides Internal Audit with an invaluable perspective. 


 Students interested in an internship may contact David Overstreet