By Taver Chong, SFSU Associate Internal Auditor – taverc@sfsu.edu

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Website – audit.sfsu.edu
Email audit@sfsu.edu
Location – Administration 258
Staff
 Heather Boshears Robbins – Internal Auditor
 Taver Chong – Associate Internal Auditor
 Young Kim – Tax Specialist
 Irene Donner – Administrative Assistant

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Promote proper internal control functions and a healthy control environment.
Perform Reviews
Investigations
Liaison with external auditors.
Ad hoc consulting / Issue Follow-Up
Tax Advising

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What internal controls do:
 Help prevent fraud
 Promote efficiency
 Convenient monitoring of resources
 Help ensure compliance with laws, regulations
Examples of Internal Controls
 Proper documentation
 Segregation of duties
 Physical Security
 Clear processes which are followed consistently.
 Logs and other monitoring.
 Proper approval

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Triggered by departmental or executive management request.
Search for control deficiencies or noncompliance, generally with regards to processes.
Pre-emptively address potential audit issues to be fixed before external auditors.
Recommendations for operational, compliance, and procedural improvements.
Reports are not publicized but are available to the public upon request.

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Triggered by a complaint and/or executive university management.
Done by SFSU HR unless its financial or HR is named.
Review the evidence provided, make inquiries, seek additional evidence.
Will make recommendations regarding other control/operational issues discovered to the Unit.
Will provide facts discovered to University Executive
Management or other appropriate authorities including the government or law enforcement, if applicable.
If you would like to make a ‘Protected Disclosure,’ see
Executive Order 929.

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Initial correspondence
Set-up (and attend if requested) meetings: kick-off, exit, others.
Help both sides (SFSU and external auditor) understand each other.
Help draft responses to audit issues.
Keep records and reports of audits.

 Management or departments have questions, we help answer them.
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 This occasionally leads to more questions, audit issues, reviews, or investigations.
Issue Follow-Up
 Helping units resolve their audit/review issues.
 Reporting on issue progress to SFSU executive management.
 Reporting on issue progress to the CSU.

 The University as the State and as a nonprofit is generally not subject to most taxes.
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 Young Kim helps make sure we stay in compliance through reporting and advice.
She also advises:
 International Students
 International Faculty / Staff

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If you want a copy of these slides, email me taverc@sfsu.edu
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Contact our office with any other questions about internal controls.
Document your issues, and check CSU regs before reporting things.
We are friendly and happy to help.