Internal Audit Annual Report Fiscal Year 2016
Office of Internal Audit 800 West Campbell Rd., SPN 32 Richardson, TX 75080 972-883-4876 www.utdallas.edu/audit/
2016
Internal Audit Annual Report
October 24, 2015 Dr. Richard Benson, President Ms. Lisa Choate, Chair of the Institutional Audit Committee: We are pleased to submit the annual report of the Office of Internal Audit for the fiscal year ended August 31, 2016. This report is required by the Texas Internal Auditing Act and provides information on the assurance services, consulting services, and other activities of the internal audit function. During fiscal year 2016, we issued 32 reports related to audits, consulting reviews, and investigations. We believe the work of our office has enhanced university operations and provided value to management with recommendations relating to governance, risk management, and control processes at the University of Texas at Dallas. If you have any questions about the contents of this report, please do not hesitate to contact me. Respectfully submitted,
Toni Stephens, CPA, CIA, CRMA Institutional Chief Audit Executive, UT System at UT Dallas Report Distribution: • State Auditor’s Office • Governor’s Office of Budget, Planning, and Policy • Legislative Budget Board • Sunset Advisory Commission • Members of the UT Dallas Audit Committee • UT System Audit Office
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Internal Audit Annual Report TABLE OF CONTENTS
Purpose of the Internal Audit Annual Report ........................................................... 4 I.
Compliance with the Texas Government Code Section 2102.015: Posting the Internal Audit Plan, Internal Audit Annual Report, and Other Audit Information On Internet Web Site ...................................................................................................... 5
II.
Internal Audit Plan for Fiscal Year 2016 ........................................................... 5
III. Consulting Services and Non-Audit Services Completed ......................................... 8 IV. External Quality Assurance Review ................................................................. 9 V.
Internal Audit Plan for Fiscal Year 2017 .......................................................... 13 Risk Assessment Methodology ...................................................................... 17
VI. External Audit Services Procured in Fiscal Year 2016 ............................................ 19 VII. Reporting Suspected Fraud and Abuse ............................................................ 20 VIII. Office of Internal Audit ............................................................................. 21 Internal Audit Staff .................................................................................. 22 Organization Chart................................................................................... 23
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Internal Audit Annual Report
PURPOSE OF THE INTERNAL AUDIT ANNUAL REPORT The purpose of this annual report is to provide information on the assurance services, consulting services, and other activities of the internal audit function. In addition, the annual internal audit report assists oversight agencies in their planning and coordination efforts. The Texas Internal Auditing Act, Texas Government Code, Chapter 2102, requires that an annual report on internal audit activity be filed by November 1st of each year and submitted to the Governor, the Legislative Budget Board, the Sunset Advisory Commission, the State Auditor’s Office (SAO), and the entities’ governing boards and chief executives. The SAO prescribes the form and content of the report. The annual report was prepared using the guidelines provided by the Texas State Auditor’s Office. In addition to the minimum requirements, we also included other information we felt was important to the internal audit operations during fiscal year (FY) 2016. Additional information regarding the UT Dallas Office of Internal Audit can be found at the following website: www.utdallas.edu/audit/.
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Internal Audit Annual Report I.
COMPLIANCE WITH THE TEXAS GOVERNMENT CODE SECTION 2102.015: POSTING THE INTERNAL AUDIT PLAN, INTERNAL AUDIT ANNUAL REPORT, AND OTHER AUDIT INFORMATION ON INTERNET WEB SITE
In accordance with Texas Government Code, Section 2102.015, the UT Dallas Office of Internal Audit has posted its Fiscal Year 2016 Internal Audit Annual Report and the approved Fiscal Year 2017 Audit Plan at the following web site: www.utdallas.edu/audit/audit-reports-and-plans/.
II.
INTERNAL AUDIT PLAN FOR FISCAL YEAR 2016
The UT Dallas 2016 Audit Plan outlines the internal audit activities to be performed by Internal Audit during FY 2016 in accordance with responsibilities established by the UT System, the Texas Internal Auditing Act, the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing, and Generally Accepted Government Auditing Standards, consistent with the UT Dallas Audit Charter. The plan is prepared using a risk-based approach to ensure that areas and activities specific to UT Dallas with the greatest risk are identified for consideration to be audited. The information on the following pages contains the Internal Audit Plan for FY 2016, including the status of the plan at October 24, 2016. Audit that were postponed or deleted were approved by the UT Dallas Institutional Internal Audit Committee. FY 2016 Audit Plan Engagements
Report #
Report Date
Report Title
Comments
Financial Assistance to Deloitte - FY 15 Fieldwork
Completed assistance
Assistance to Deloitte - FY 16 Interim Financial Statement Certifications (UTS 142)
Completed assistance R1610
January 5, 2016
Financial Statement Certifications
Consulting Review: Data Warehouse Reporting
Postponed to FY 2017
Reserve for FY 15 carryforward audits: Journal Entries/IDT Process Receivables Operational
R1603
October 27, 2015
Journal Entry and Interdepartmental Transfer Process
R1601
September 8, 2015
Receivables Postponed to FY 2017
School of ATEC (School of Arts, Technology, & Emerging Communication) Honors College Executive Travel and Entertainment
R1614
Postponed to FY 2017 January 25, 2016
Executive Travel and Entertainment
Naveen Jindal School of Management
Completed assistance Completed. To be issued October 2016
Academic Advising
In process as of October 2016
Health Center
Postponed to FY 2017
Technology Commercialization
In process as of October 2016
One Card
In process as of October 2016
Outside Contractors
In process as of October 2016
Entertainment Audit
Gifts, including Raiser's Edge Purchasing
In process as of October 2016 R1624
August 17, 2016
Purchasing and Contracting Compliance
R1621
July 14, 2016
Hiring and Compensation Process
R1623
August 17, 2016
Budget Process
Research Hiring & Compensation
Postponed to FY 2017
Faculty Start-ups Budget Process
Postponed to FY 2017
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Internal Audit Annual Report
FY 2016 Audit Plan Engagements
Report #
Report Date
Report Title
Comments
Reserve for FY 15 carryforward audits: Cash Management
R1606
December 8, 2015
Cash Management and Treasury Function
Career Center
R1611
January 5, 2016
Career Center
January 22, 2016
Policy Management Process Memo
Policy and Procedures Governance Scholarships
R1617
February 22, 2016
Scholarships
School of Engineering and Computer Science
R1618
February 26, 2016
School of Engineering and Computer Science
Student Housing
R1622
July 25, 2016
Student Housing
Meal Plans
R1612
January 8, 2016
Dining Meal Plans
Tuition & Fees Compliance
R1604
December 3, 2015
Tuition & Fees
Confucius Institute
R1701
September 8, 2016
Confucius Institute
Lena Callier Trust
R1616
January 28, 2016
Lena Callier Trust
March 29, 2016
OMB Uniform Guidance Implementation Memo
March 7, 2016
Benefits Proportionality by Fund
OMB Uniform Guidance Benefits Proportionality Funding
R1619
Consulting Review - issued memo to the President
Consulting Review - issued memo to Research Office
External Audit Assistance
Completed assistance
Minors on Campus
Postponed to FY 2018 - relying on Compliance Office assurance
International Travel (Education Abroad)
R1702
October 24, 2016
Education Abroad
THECB Facilities Audit
R1607
December 11, 2015
THECB Facilities Audit
Contracts and Grants
R1608
December 15, 2015
Contracts and Grants
Export Controls
R1602
September 9, 2015
Export Controls
R1615
January 25, 2016
Pell Grants
Reserve for FY 15 carryforward audits
Financial Aid - Pell Grants Information Technology
Deleted from plan due to outside vendor review. To be consulting review in FY 2017 Completed. Consulting memo to be issued October 2016
Networking Consulting: Financial Aid Data Analysis - Eligibility PCI (Payment Card Industry) Compliance
R1620
May 26, 2016
PCI Compliance
HIPAA Security
Deleted from plan due to outside vendor review.
Consulting: Staffing Data Analysis
Combined in audit of Hiring and Compensation, Report No. 1621
Databases
In process as of October 2016 Completed consulting and participation on IT committees
IT Consulting and Participation Reserve for FY 15 carryforward audits
Completed. To be issued October 2016. Awaiting Management's Responses.
Unix TAC 202 Management Physical Access Controls Management
R1605
December 3, 2015
TAC 202 Security Control Standards
R1613
January 12, 2016
Business Continuity Planning
R1609
January 5, 2016
Physical Access Controls Completed. To be issued October 2016. Awaiting Management's Responses.
UT Dallas Marketplace Follow Up
Completed. Results reported to executive management and Audit Committee each quarter
Quarter 1 Quarter 2 Quarter 3 Quarter 4
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Internal Audit Annual Report
FY 2016 Audit Plan Engagements
Report #
Report Date
Report Title
Comments
Development - Operations FY 2017 Audit Plan
August 26, 2016
Annual Internal Audit Plan
Internal Audit Committee
Completed Completed
Internal Audit Annual Report
October 22, 2015
Internal Audit Annual Report
Completed
Participation on Institutional Committees
Completed
Internal Quality Assurance and Improvement Program
Completed
Reporting Requests
Completed
Hotline Team Participation
Completed
Department
Completed
Manager Leadership
Completed
Software Development and Maintenance
Completed
Training Provided by Internal Audit to Other Departments
Completed
Internal Audit Staff Meetings Development - Initiatives and Education
Completed
Participation in System Initiatives
Completed
Institutional Strategic or Quality Initiatives
Completed
Participation in Professional Organizations/Associations Participation in Quality Assurance Reviews for Other Organizations
Completed
Professional writing, publications, external presentations
Completed
CPE Training
Completed
CPE Travel
Completed
Travel Non-CPE Related Reserve
Completed
Investigations
Completed six investigations
Special Requests
Completed various requests
Completed
As required by the State Auditor’s Office FY 2016 guidelines for submitting this report, the following audits are included in the above list: •
A compliance audit of Benefits Proportionality Funding (Report No. R1619) was completed on March 7, 2016. The audit resulted in no issues or significant recommendations.
•
An audit required by the Texas Education Code, Section 51.9337(h), as added by Senate Bill 20 (84th Legislature), Purchasing and Contraction Compliance (Report No. R1624), was completed on August 17, 2016. Senate Bill 20 made several modifications and additions to Texas Government Code and the Texas Education Code (TEC) related to purchasing and contracting. Effective September 1, 2015, TEC §51.9337 requires that, “The chief auditor of an institution of higher education shall annually assess whether the institution has adopted the rules and policies required by this section and shall submit a report of findings to the state auditor.” Based on review of current institutional policy and the UT System Board of Regents’ Rules and Regulations, UT Dallas has generally adopted all of the rules and policies required by TEC §51.9337. Review and revision of institutional and System policy is an ongoing process. These rules and policies will continue to be assessed annually to ensure continued compliance with TEC 51.9337. 7
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Internal Audit Annual Report
III.
Report Date*
CONSULTING SERVICES AND NON-AUDIT SERVICES COMPLETED Title of Report
Objectives
Observations, Results and Recommendations
9/15/15
Confidential Data Management
Determine the adequacy of controls over confidential data at the institution.
Improvement necessary to ensure that confidential data is being adequately protected. An audit has been planned to assess controls in FY 17.
1/22/16
Policy Management Process
To review the policy management process, including policy writing, review, and publishing.
3/29/16
OMB Uniform Guidance Implementation
Determine if UT Dallas has implemented OMB Uniform Guidance.
Based on the results of the review, although processes are in place for amending the HOP, they do not fully comply with certain requirements of UTDPP1056, Handbook of Operating Procedures (HOP) Amendment Approval Process. In addition, although the HOP is a responsibility of the President’s Office, administrative resources have not been dedicated for HOP management, and limited information is communicated or available online for HOP Committee members and/or those requesting amendments to the HOP. Implementation is near completion, and full implementation is expected by September 1, 2017.
*Consulting and non-audit services were not issued report numbers
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Internal Audit Annual Report
IV.
EXTERNAL QUALITY ASSURANCE REVIEW
An external quality assessment was performed during fiscal year 2014. Such reviews are required every three years by the Texas Internal Auditing Act and every five years by the Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards). The results of the assessment are indicated below. All recommendations specific to UT Dallas Internal Audit have been implemented.
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Internal Audit Annual Report
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Internal Audit Annual Report
V.
INTERNAL AUDIT PLAN FOR FISCAL YEAR 2017
The FY 2017 approved audit plan is shown on pages 14 - 16. As required per the State Auditor’s Office guidelines: • •
• •
Budgeted hours are included. There are no audits that address benefits proportionality, expenditure transfers, or limitations or restrictions in the General Appropriations Act. An audit of Campus Construction may include capital budget controls. A list of additional risks ranked as high on the risk assessment but are not included in the FY 2017 plan are included on pages 18-19. A brief description of the risk assessment methodology is included on page 17.
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Internal Audit Annual Report FY 2017 Audit Plan Engagements
Risk Based Audits Academic Hiring and Compensation Campus Clinics Campus Construction Collaboration Tools Confidential Data Management Data Warehouse Reporting Decentralized Computing Disaster Recovery Process Ethics IT Governance IT Incident Response Plan Lab Safety Property Management Purchasing Process Research Centers Research Expenditures Tax Compliance Title IX Travel and Reimbursements Risk Based Audits Subtotal Required Audits (Externally and Internally) Assistance to External Auditors - Financial Statement Assistance to External Auditors - State or Federal Assistance to UT System Auditors - Presidential Audit Emergency Management/Preparedness Executive Travel and Entertainment (UT System) Financial Statement Certifications (UTS 142.1) JAMP (UT System) Lena Callier Trust (UT Dallas Trust Agreement) Purchasing (Senate Bill 20) Required Audits Subtotal Consulting Projects Fraud Training Initiative Logging Infrastructure Monthly Financial Reporting Change in Leadership Reviews Reserve for Consulting Project Requests Responding to Institutional Requests for Information and Advice School and Division Reviews Consulting Subtotal
14
Original Budget
320 440 400 400 360 360 480 200 200 240 240 400 360 360 500 300 360 240 440 6,600 150 80 80 240 280 80 80 80 20 1,090 80 320 200 500 250 50 600 2,000
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Internal Audit Annual Report FY 2017 Audit Plan Engagements
Investigations Reserve for Investigations Investigations Subtotal Follow Up Quarter 1 Quarter 2 Quarter 3 Quarter 4 Follow Up Subtotal General Reserve Reserve for Special Requests Reserve for FY 16 carryover audits School of ATEC Honors College JSOM Academic Advising Technology Commercialization One Card Outside Contractors Gifts Faculty Startups EHS Governance Review Networking Consulting Databases General Reserve Subtotal Development - Operations Executive Management and Leadership of the IA Department External Quality Assurance Review FY 2018 Audit Plan Hotline Team Participation Internal Audit Annual Report Internal Audit Committee Internal Audit Monthly Staff Meetings Internal Quality Assurance and Improvement Plan Maintenance and Implementation of Audit Software and Technical Support Participation on UT Dallas Committees Reporting Requests Development - Operations Subtotal
15
Original Budget
300 300 40 40 40 40 160 250 500
750 500 100 100 20 16 120 250 100 80 100 50 1,436
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Internal Audit Annual Report
FY 2017 Audit Plan Engagements
Development - Initiatives and Education CPE Training CPE Travel Participation in Professional Organizations/Associations Participation in Quality Assurance Reviews for Other Organizations Professional writing, publications, external presentations UT Dallas Initiatives UT Dallas SACSCOC Participation UT System Academic CAE Weekly Meetings UT System Initiatives TeamMate Project Development - Initiatives and Education Subtotal Total Budgeted Hours
16
Original Budget
720 300 100 80 150 80 40 50 100 100 1,720 14,056
2016
Internal Audit Annual Report RISK ASSESSMENT METHODOLOGY
The UT Dallas 2017 Audit Plan outlines the internal audit activities that will be performed by Internal Audit during FY 2016 in accordance with responsibilities established by the UT System, the Texas Internal Auditing Act, the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing, and Generally Accepted Government Auditing Standards. The plan is prepared using a risk-based approach to ensure that areas and activities specific to UT Dallas with the greatest risk are identified for consideration to be audited. As part of the FY 2017 Audit Plan process, the UT System Audit Office risk assessment methodology was used. The goals for this common risk assessment approach were to start at the top with an awareness of critical initiatives and objectives to ensure the risks assessed were the most relevant. The assessment process was standardized by creating common terms and criteria, enabling trending of risk and System-wide comparisons. An emphasis was placed on collaboration with other functions that assess, handle, or manage risk. The risk assessment approach was based on a top-down process that included conversations and requests for input with risk collaborators, executives, and managers from the various operating areas on campus. The graph below depicts the institution risks.
High
UTD Institution Risks
Property Management
Risk Management
Probability
Finance
Governance
Academic Support
Auxiliary Services
Information Technology
Student Services
Enrollment Management
University Relations
Purchasing
University Development
Human Resources
Public Service
Research
Instruction
Facilities Management
Low
Impact
17
High
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Internal Audit Annual Report
The following is a list of additional areas ranked as a high risk that we have identified but not included in the fiscal year 2017 audit plan with and explanation of risk mitigations. Risk Area Campus Growth Management Strategic Plan Enrollment Management Tuition and Fees Funding Minors on Campus Contracts & Grants/Compliance with Federal Regulations Financial Aid and Scholarships Budgetary Risks Procurement Cards Network Security Mobile Devices
PCI Compliance Research Export Controls Campus Large Project Construction Compliance Program Policy Management and Governance Gifts and Endowments Global Economy Advising Process
Risk Mitigation/Explanation THECB Facilities Audit peer review of space allocation and management performed FY 2016 SACS/COCS Review planned for FY 2017; new President to address Reviewed enrollment forecasting during FY 2016 audit of the Budget Process. FY 2016 budget process audit conducted that included this area Reliance on FY 2017 inspection of program by Office of Institutional Compliance. Will conduct audit in FY 2018. FY 2016 audit of Contracts and Grants State Auditor’s Office conducting a full scope audit of Financial Aid during FY 2017; FY 2016 audits of Scholarships and Pell Grants conducted FY 2016 audit of Budget Process FY 2016 audit of One Cards in process Outside review planned by UT Dallas Office of Information Technology; consulting work by Internal Audit is planned as well Outside review planned by UT Dallas Office of Information Technology; consulting work by Internal Audit is planned as well; UT System audit of mobile devices in FY 2016 FY 2016 audit of PCI Compliance FY 2016 audit of Contracts and Grants FY 2016 audit of Export Controls UT System contracts with firm to audit large construction projects Potential UT System-wide audit FY 2016 consulting review of policy and procedure governance; UT System audit of new President FY 2016 audit of Gifts; CAE participates in quarterly endowment compliance team meetings Looked at enrollment forecasting during FY 2016 Budget Process audit FY 2016 audit of Academic Advising 18
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Internal Audit Annual Report Risk Area Hiring and Retention Duplicate Payments to Vendors Human Subjects Conflicts of Interest Cash Handling and Management Growth of North Texas Population and New Companies Grade Changes Fleet Management Library Changing Technology Texas Public Information Act Identity Management System
Risk Mitigation/Explanation FY 2016 audit of Hiring and Compensation FY 2016 consulting data analytics review in process Evaluated new process for research subject payments in FY 2015 consulting review; reliance of Office of Institutional Compliance inspections New process in place, to be audited in FY 2018 FY 2016 audit of Cash Management Looked at enrollment forecasting during FY 2016 Budget Process audit Potential Consulting Review Will be incorporated in Division audit Potential Consulting Review Will be incorporated in Division audit In process of implementing a new system; potential FY 2018 audit
VI. EXTERNAL AUDIT SERVICES PROCURED IN FISCAL YEAR 2016 The following external audit services were procured or were ongoing in fiscal year 2016, per the UT Dallas Contract Administration Office. These services include, but are not limited to, financial and performance audits and attestation engagements such as a review or an agreed-uponprocedures engagement. •
Weaver - Cancer Prevention Research Institute of Texas (CPRIT) audit. The audit was performed to audit UT Dallas’ compliance with the types of compliance requirements specific to CPRIT grants.
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Internal Audit Annual Report VII.
REPORTING SUSPECTED FRAUD AND ABUSE
The following actions were taken by The University of Texas at Dallas to implement the requirements of: FRAUD REPORTING Section 7.09, Fraud Reporting, General Appropriations Act (84th Legislature, Conference Committee Report), Article IX
A state agency or institution of higher education appropriated funds by this Act, shall use appropriated funds to assist with the detection and reporting of fraud involving state funds as follows: (a) By providing information on the home page of the entity's website on how to report suspected fraud, waste, and abuse involving state resources directly to the State Auditor's Office. This shall include, at a minimum, the State Auditor's Office fraud hotline information and a link to the State Auditor's Office website for fraud reporting; and (b) By including in the agency or institution's policies information on how to report suspected fraud involving state funds to the State Auditor's Office. The following actions have been taken by UT Dallas to ensure compliance with the fraud reporting requirements: •
• • •
UT Dallas has a link for fraud reporting under “Required Links” at the University’s home page, www.utdallas.edu, which provides information about reporting fraud, waste and abuse to the State Auditor’s office. UT Dallas has a hotline for reporting suspected noncompliance, ethics violations, and fraud at www.utdallas.edu/hotline. The Office of Internal Audit has a website for fraud at www.utdallas.edu/audit/fraud/. UT Dallas complies with this in conjunction with the UT System Policy UTS118, Statement of Operating Policy Pertaining to Dishonest or Fraudulent Activities, located at http://www.utsystem.edu/bor/procedures/policy/policies/uts118.html.
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Internal Audit Annual Report COORDINATION OF INVESTIGATIONS
Texas Government Code, Section 321.022, Coordination of Investigations a) If the administrative head of a department or entity that is subject to audit by the state auditor has reasonable cause to believe that money received from the state by the department or entity or by a client or contractor of the department or entity may have been lost, misappropriated, or misused, or that other fraudulent or unlawful conduct has occurred in relation to the operation of the department or entity, the administrative head shall report the reason and basis for the belief to the state auditor. The state auditor may investigate the report or may monitor any investigation conducted by the department or entity. b) The state auditor, in consultation with state agencies and institutions, shall prescribe the form, content, and timing of a report required by this section. c) All records of a communication by or to the state auditor relating to a report to the state auditor under Subsection (a) are audit working papers of the state auditor. The following actions have been taken by UT Dallas to ensure compliance with the Coordination of Investigations requirements: • • •
UT Dallas reports such activities to the State Auditor’s Office via their website at: sao.fraud.state.tx.us/Hotline.aspx. The UT System Audit Office requires reporting of such activities to the Director of Specialty Audit Services. The UT Dallas Office of Internal Audit Policies and Procedures Manual, Chapter 5, Investigations, also references this section to ensure compliance.
VIII. OFFICE OF INTERNAL AUDIT In alignment with UTD’s overall mission, goals, and objectives, the mission of the Office of Internal Audit is: To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight to UT Dallas and UT System executive management relating to the achievement of the University’s strategic and operational objectives.
For more information about the Office, please see Internal Audit’s website at www.utdallas.edu/audit/. This site gives links to audit information including our charter, services offered, audit reports and plans, fraud, the audit committee, and staff information.
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Internal Audit Annual Report INTERNAL AUDIT STAFF •
Staff Size: The organization chart, shown on page 23, consists of the organization structure as of October 2016.
•
Staff Experiences and Certifications: The internal audit staff consists of highly qualified and skilled audit professionals with certifications including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE) Certificate in Risk Management and Assurance (CRMA), and GIAC Systems and Network Auditor (GSNA). A complete list of internal audit qualifications can be found at http://www.utdallas.edu/audit/about-us/staff/.
•
Training: Internal Audit staff received an average of 50 hours of continuing professional education during fiscal year 2016. Key areas of training included emerging audit issues, risk assessment, information systems auditing, fraud, compliance, and ethics. Most of the training was received by participating in conferences, seminars, and webinars offered by the Association of College and University Auditors (ACUA), the Dallas Chapter of the Institute of Internal Auditors (IIA), the Texas Association of College and University Auditors (TACUA), the Institute of Internal Auditors, ISACA, and the Association of Certified Fraud Examiners (ACFE).
•
Contributions to the Profession: Members of the staff contributed to the profession in numerous ways:
The Chief Audit Executive (CAE) participated on the Association of College and University Auditors (ACUA) Faculty and served as the Chair of the Volunteer Appreciation Committee. The CAE served as a member of the Internal Auditing Education Partnership Program advisory board at the UT Dallas Naveen Jindal School of Management. The audit staff works with and mentors student interns in the Internal Auditing Education Partnership (IAEP) program as they participate in various audit projects as student auditors during the year. During fiscal year 2016, Internal Audit worked with 16 student interns. The CAE spoke at various professional conferences on the topic of internal auditing standards and spoke to the IAEP fall 2015 and spring 2016 classes on risk assessment and audit planning. The CAE participated in a peer review of a not-for-profit institution. The senior auditor participated on the technology committee for the Dallas Chapter of the IIA.
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ORGANIZATION CHART
23
