TAILIEUCHUNG - UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL

The task of the audit [German: Revision] is in general to check business processes including the tools they apply with respect to their correctness, security, orderliness, lawfulness, and usefulness. In contrast to a general audit, the IS audit [German: IS-Revision] focuses on information security in the organisation. The goal of an IS audit is to have an independent party determine the current level of security throughout the organisation and point out any existing security gaps and deficiencies. The IS audit is a special type of the (general) audit. The result is an IS audit report with recommendations for improving the level. | UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL WASHINGTON DC 20202 . September 2002 TO INDEPENDENT PUBLIC ACCOUNTANTS OF FOREIGN SCHOOLS Colleges Universities and Higher Educational Institutions THAT ENROLL . STUDENTS WHO RECEIVE LOANS UNDER THE . FEDERAL FAMILY EDUCATION LOAN PROGRAM This letter transmits a Foreign School Audit Guide for use in performing the audits of foreign colleges universities and higher educational institutions required by the . Higher Education Act of 1965 as amended HEA and . Department of Education ED Regulations. The Guide is also available on our website at the following Internet address http about offices list oig nonfed Foreign schools are schools not located in the United States the District of Columbia the Commonwealth of Puerto Rico American Samoa Guam the . Virgin Islands the Commonwealth of the Northern Mariana Islands or the Freely Associated States of Micronesia the Republic of the Marshall Islands and the Republic of Palau. For foreign schools only this Guide replaces our Audit Guide Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers published in January 2000 and prior versions. That is the audit guide also used for institutions located in the United States of America. This Guide is specifically for use for audits of foreign schools. Therefore it only covers the Federal Family Education Loan Program FFELP which is the only Federal Student Aid FSA program funded by ED for students at foreign schools. Other FSA programs which are not applicable to foreign institutions are excluded. In preparing this Guide we considered comments received on an exposure draft. The comment we most frequently received was an objection to the Guide s requirement that financial statements be translated into . Generally Accepted Accounting Principles GAAP for foreign schools that certify 500 000 or more of FFELP loans in a year.

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• Pediatric
• Hemato Oncology
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• immunodeficiency syndrome
• epidemiology
• clinical presentation
• Pediatric imaging
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• The short textbook
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• Tumoral neurology
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• Pharmacology of inhalational
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• Pediatric lung transplantation
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• Imaging techniques used
• Soft tissue sarcomas
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• Hepatic malignancies in children
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• Walker’s pediatric gastrointestinal disease
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• Intestinal failure
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• Intestinal motility
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