Office of the Internal Auditor

The Office of the Internal Auditor serves as a liaison between the University community and external audit agencies. CSUN is subject to audits by various external auditors such as the California State University Office of Audit and Advisory Services, our financial statement auditors - KPMG, the California State Auditor and other government agencies.

Howard P. Lutwak, CIA, CFE, Director of Internal Audit 

Howard is a Certified Internal Auditor, a designation obtained by demonstrating experience in internal auditing and passing a comprehensive examination covering the auditing process, risk assessment, management controls, information technology, finance, as well as financial and managerial accounting. In addition, he is a Certified Fraud Examiner.

He is also a member of the Institute of Internal Auditors, the Information Systems Audit and Control Association, and the Association of College and University Auditors, and the Association of Certified Fraud Examiners.

Howard has a Bachelor of Science degree in Business Administration: Accounting Theory and Practice from California State University Northridge.

Prior to beginning his employment at CSUN, he had over ten years of auditing experience with PricewaterhouseCoopers, and large financial institutions.