Internal Audit

What do you think internal audit is all about?

  • You may think that Internal Audit conducts the College's financial audit.
  • You may think that Internal Audit is part of the Business Office.
  • You may think that Internal Audit counts supplies and looks for equipment.
  • You may think that you should do anything you can to never hear from Internal Audit.

All of the above perceptions are either mistaken or over-simplified! In actuality, Internal Audit serves all levels of management from the financial and operational points of view.

The College’s Internal Audit Department has a mission to assist all levels of management in the effective discharge of their duties and responsibilities by evaluating activities, recommending improvements and providing other information designed to promote effective internal controls. Yes, we have some required work to do each year, but we are also a service unit organized to help and consult with senior management, deans, department chairs, other administrators, and the Audit Committee of the Tennessee Board of Regents.

Chattanooga State’s Internal Auditors, as College employees, have dual reporting responsibility to the College’s President and to the Tennessee Board of Regents Chief Audit Executive.

Kimberly Clingan, CIA, CFSA, CIDA
Director of Internal Audit
(423) 697-4749

Intan McCartt, CFE
Internal Audit Specialist
(423) 697-4762
Fax:  (423) 697-2448

Internal Audit is located in the Media Technology Center (MTC) at the Chattanooga State Main Campus.

Internal Audit Organizational Chart click to view larger

Click chart to view larger.

Fraud, Waste & Abuse

When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, the Internal Audit Office is required to conduct an investigation.

Actions to Report

Activities such as the following, either known or suspected, should be reported:

  • Theft or misappropriation of funds, supplies, property, or other institutional resources
  • Forgery or alteration of documents
  • Unauthorized alteration or manipulation of computer files
  • Improper and wasteful activity
  • Falsification of reports to management or external agencies
  • Pursuit of a benefit or advantage in violation of the Board’s conflicts of interest policy
  • Authorization or receipt of compensation for hours not worked

Please see the Fraud Policy for more information in preventing fraud, waste, and abuse.

Fraud, Waste & Abuse Policy

Internal Audit FAQ's

I'm familiar with the state auditors - is internal audit the same thing?

No. The state auditors are employed by the State of Tennessee. Every other year they arrive on campus and perform a required external audit of the College's financial statements. The Chattanooga State Community College Internal Audit Department is employed by the College and reports administratively to the College President and functionally to the TBR Audit Committee through TBR’s Chief Audit Executive.

What's the difference between internal auditing and other auditing?

External audits are conducted by auditors that are not employees of the organization and are usually focused on verifying amounts on financial statements. Internal audits, performed by the organization's own employees, focus on determining that the organization has internal controls that will assist in achieving the institution's goals and objectives.

How do you decide what to audit?

There are some audits required by state law and/or TBR policy which we must perform on a periodic basis. Internal Audit also performs a risk assessment for the College and prioritizes those deemed to be high risk. Any shortages, thefts or missing equipment may also require an internal audit review, as well as reports of fraud. Special audits and advisory consulting services may also be requested by management.

What can I do to make things easier for me when my department is involved in an audit?
  • Know which policies and procedures apply to you and refer to them when making decisions.
  • Separate duties of your employees so that they cross-check each other.
  • Make sure all your records are accurate and reconcile your accounts timely.
  • Write a short note to explain transactions and decisions so that you don't have to rely on your memory when an auditor asks about a transaction.
  • Do your best to do the right thing and don't worry about trying to be perfect.
How long does my office have to retain its files and records?

The Tennessee Board of Regents has issued Guideline G-070 "Disposal of Records" concerning the retention of records

What if I think someone's doing something wrong?

Contact Internal Audit at