Internal Auditing

About Us

To maintain organizational independence, the WIU Office of Internal Auditing reports functionally to the Audit Committee of the Board of Trustees and administratively to the University President. The Illinois Fiscal Control and Internal Auditing Act (30 ILCS 10) requires Western Illinois University to maintain a full-time program of Internal Auditing.

Organizational Chart: BOT > President of the University > Director of Internal Auditing > Internal Audit Staff Graduate Students

Staff Directory

  • Michael Sowinski, Director, Internal Auditing. Phone: 309-298-2390; E-mail:


Internal Auditing Department, Sherman 310, 1 University Circle, Macomb, IL 61455


The mission of the WIU Office of Internal Auditing is to protect and improve the University and its related organizations through independent, objective assurance and consulting services that evaluate the effectiveness of risk management, internal control, and governance processes.


To provide integrity, quality, and innovation in our services to the University.


We strive to perform all that we do with:

  •  Honesty
  •  Integrity
  • Objectivity
  • Courage
  • Confidence
  • Credibility
  • Leadership
  • Excellence
  • Innovation