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Internal Auditing
Information
Internal auditing provides a comprehensive program of internal auditing to enhance overall institutional effectiveness in instructional and administrative systems within Walters State Community College. Internal auditing plans and conducts financial, operational, and compliance audits to determine the adequacy of the institution's systems of internal control; the economy, efficiency, and effectiveness of financial, administrative and academic management; and the degree of compliance with Tennessee Board of Regents and institutional policies and procedures as well as applicable federal, state and local laws and regulations.
Internal auditing conducts special investigations as requested, and makes recommendations for improved controls, operating procedures, accounting records, and systems designs. The Director of Internal Auditing performs administrative and budgetary functions within the department, interacts with high-level officers of the institution on matters of polices and procedures, and reports directly to the President of Walters State Community College.
Reporting Fraud, Waste, or Abuse
State law requires all public institutions of higher education to provide a means by which students, employees, or others may report suspected or known improper or dishonest acts. In addition, Walters State Community College is committed to the responsible stewardship of our resources.
Whether you are part of departmental management, a faculty or staff member, a student, or an interested citizen, we encourage you to report known or suspected dishonest acts by employees, outside contractors, or vendors.
What Should I Report?
Dishonest acts, either known or suspected, should be reported, such as:
- Theft or misappropriation of funds, supplies, property, or other university/college 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 Walters State's conflict of interests policy
Authorization or receipt of compensation for hours not worked
Think Before You Speak!
Before making allegations of dishonesty, be reasonably certain of any claims. Such allegations can seriously and negatively impact the accused individual's life and adversely affect the working environment of the department.
Reporting Options
Several options are available to all Walters State employees, students and others for reporting known or suspected dishonest acts.
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You may report your concerns:
- To your supervisor or department head
- To an official at your campus (i.e. a senior administrator or president)
To Walters State's Internal Auditor at 423-585- 6794.
To the Tennessee Board of Regents by email at ReportFraud@tbr.edu
To the Tennessee Comptroller's Hotline for Fraud, Waste and Abuse at 1-800-232-5454
If you are a supervisor, department head, or cam- pus official and you receive a report of a dishonest act, contact the Internal Auditor at 423-585- 6794 for further assistance.
Investigations
When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, they are required to conduct an investigation.
Departmental management should not attempt to conduct investigations nor alert suspected employees of an impending investigation. In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recom- mending corrective actions to help ensure that similar actions do not occur in the future.
Protection under State Law
As Internal Audit investigates allegations of dishonesty, the reporting individual's confidentiality is protected under Tennessee Code Annotated Title 10, Chapter 7 (subject to court action requiring disclosure). Also, state law prohibits discrimi- nation or retaliation of any kind against employees who report allegations of dishonest acts.
Reporting Responsibility
Internal Audit has reporting responsibility to the Audit Committee of the Tennessee Board of Regents through the Director of System-wide Internal Auditing. This reporting relationship en- ables them to independently and objectively review matters involving any level of administra- tion at Walters State.
Preventing Fraud, Waste and Abuse
Walters State's management is responsible for establishing and implementing systems and procedures to prevent and detect fraud, waste and abuse.
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The basic elements of a proper control system include:
- Creating a culture of honesty and high ethics
- Evaluating risks and implementing processes, procedures and controls to prevent, deter and detect fraud, waste and abuse
- Developing an appropriate oversight process
Management at all levels of the college should review the information that is available from the American Institute of Certified Public Accountants in the document, Management Antifraud Programs and Controls: Guidance to Help Prevent and Deter Fraud.
Please contact the Internal Auditor at 423-585- 6794 if you need assistance in reviewing risks, processes, procedures or controls, or in provid- ing internal control training.
