Internal Audit

The Internal Audit Department assists all levels of school management by effectively evaluating their activities and responsibilities, then recommending improvements to promote effective internal controls. Internal Auditors consult with senior management, deans, department chairs, other school administrators, and the Audit Committee of the Tennessee Board of Regents. Therefore, Internal Auditors have dual reporting responsibility to the college’s President and to the Tennessee Board of Regents Chief Audit Executive.

Kimberly Clingan, Director of Internal Audit

Internal Audit Charter

Customer Satisfaction Survey

Internal Audit FAQs

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 to report fraud, waste, and abuse?

Several options are available to all Chattanooga State Community College employees, students, and others for reporting known or suspected fraud, waste or abuse. One is to use the confidential reporting form on this page. The others are below:


Chattanooga State Community College Office of Internal Audit

 

TBR Office of System-wide Internal Audit

 

Tennessee Comptroller’s Hotline for Fraud, Waste or Abuse

Confidential Reporting Form

 
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