Service Excellence Award – Outstanding Team

advertisement
Service Excellence Award – Outstanding Team
The goal of Kennesaw State University’s (KSU) Internal Audit Department is: "To partner with
management, faculty, and staff to help them do what they need to do in order to accomplish their
objectives." Internal Audit's objectives are to assist KSU departments and colleges in managing
risks, improving processes, and evaluating compliance with Federal, State, Board of Regents,
and KSU policies and procedures.
Internal Audit is required by the Institute of Internal Audit Standards to perform independent,
objective assurance and consulting activities designed to add value and improve KSU’s
operations. We have gone above and beyond these standards regarding consulting activities by
developing and implementing new and innovative customer services that are very beneficial to
KSU’s management, faculty, and staff.
The Vision Statement for Internal Audit follows:
In support of the Board of Regents and KSU’s administration, in the effective discharge
of their responsibilities, we are dedicated to providing responsive and timely audits,
reports, and consulting activities.
Our aim is to be the Internal Audit organization with the foremost reputation for integrity,
competence, and customer satisfaction by:

Creating an environment of open communication, mutual respect, teamwork, and
trust.

Developing highly qualified employees dedicated to the concept of continuous
process improvements.
1
Team Description:
KSU’s Internal Audit team consists of the following four employees:
1. Clayton Dean
Clayton is the Director of Internal Audit. Clayton joined the Department of Internal
Audit as Director in April 2006. He previously worked as the Special Assistant to the
Regional Director for the Defense Contract Audit Agency, U.S. Department of Defense
in Smyrna, Georgia for seven years. Clayton was also the Training Manager at the
Defense Contract Audit Agency Training Institute in Memphis, Tennessee for 10 years.
Additionally, Clayton has a Master of Business Administration degree and is a Certified
Public Accountant (CPA) with more than 30 years of auditing experience. He is a
member of the American Institute of Certified Public Accountants (AICPA), the Georgia
Society of Certified Public Accountants, the Society of Corporate Compliance and
Ethics, the Institute of Internal Auditors, and the Association of College and University
Auditors.
2. Len Ohnstad
Len is the Associate Director of Internal Audit. Len joined the Department of Internal
Audit as a Senior Internal Auditor in June 2008. He previously worked as a Senior
Auditor for the Board of Regents of the University System of Georgia, AGL Resources,
Inc., and Rollins, Inc. Len has a Bachelor of Accounting degree from the University of
Minnesota and a Master of Business Administration degree from Kennesaw State
University. Additionally, Len is a Certified Public Accountant (CPA) and a Certified
Internal Auditor (CIA) with more than 15 years of internal audit experience. He is a
member of the Society of Corporate Compliance and Ethics, the Institute of Internal
Auditors, and the Association of College and University Auditors.
3. Jennifer Riva
Jennifer is a Senior Information Technology Auditor. Jennifer joined the Department of
Internal Audit as a Senior Information Technology Auditor in March 2008. She
previously worked as a Senior Internal Auditor for AT&T and held positions in
Information Security, infrastructure support, and auditing with over 15 years of
experience. Jennifer has a Master of Business Administration degree from Kennesaw
State University and a Bachelor of Management Information Systems degree from the
University of Alabama in Huntsville. Additionally, Jennifer is a Certified Information
Systems Auditor (CISA). She is a member of the Information Systems Audit and Control
Association, the Institute of Internal Auditors, and the Association of College and
University Auditors.
2
4. Brenda Haverkos
Brenda Haverkos is a Senior Internal Auditor. Brenda joined the Department of Internal
Audit in August 2012. She previously worked in public accounting and has over 13 years
of experience in auditing both private and public companies. Her industry experience
includes a strong focus on auditing non-profit organizations, with a specialty in
compliance audits, in accordance with the requirements of OMB Circular A-133. She
has also worked in private industry as the Chief Financial Officer at a Federally-funded
community health center. Brenda received dual degrees in both Accounting and Finance
from Florida Atlantic University. She is a Certified Public Accountant (CPA) and is a
member of the AICPA, the Georgia Society of Certified Public Accountants, the Institute
of Internal Auditors, and the Association of College and University Auditors.
Accomplishments that Go Above and Beyond our Normal Job Duties:
KSU’s Internal Audit Department developed and implemented a new and innovative consulting
service that is considered a “model” customer service and is now used by other internal audit
departments throughout the United States. This new customer service, which we named a Risk
and Internal Control Assessment, is a teaming activity where departmental managers and their
key employees work together with Internal Audit to identify the department’s risks and
determine if existing departmental internal controls adequately reduce these risks. The
assessment is preventive in nature and is designed to ensure strong internal controls are
implemented and functioning effectively before risks materialize and adversely affect operations
and processes. Strong internal controls help the department achieve their goals and objectives in
a more effective and efficient manner.
During fiscal year 2014, the Internal Audit Department completed 14 Risk and Internal Control
Assessments for campus departments and provided presentations on our customer services to the
following six organizations:
KSU’s President’s Cabinet
Southern Polytechnic State University’s President’s Cabinet
KSU’s College of Education
The Association of College and University Auditors (Annual Conference)
The Eastern Association of College and University Business Officers (Annual
Conference)
6. The MIS Training Institute (Annual Governance, Risk, and Control Conference)
7. The Institute of Internal Auditors (Macon, Georgia Chapter Meeting)
1.
2.
3.
4.
5.
3
The Risk and Internal Control Assessment is:
1. Voluntary - The department manager sends a request for an assessment to Internal Audit.
Internal Audit does not perform these services without a request from the department
manager.
2. Customized for each department. Internal Audit only discusses with the department the
risks that are applicable to the department.
3. Not an audit - We serve as trusted advisors for the department and, therefore, do not
issue an audit report.
4. Quick - Only about five hours of time is required by the department the complete the
Risk and Internal Control Assessment.
5. Free - There is no charge to the department for this customer service.
We consider the Risk and Internal Control Assessment process to be a customer friendly method
of partnering with departmental managers and their key employees to help them reduce their
risks and improve internal controls without reporting their internal control weaknesses to top
management. During a normal audit of a department, we would report all identified internal
control weaknesses to top management and the Board of Regents (BOR). This service also
provides reasonable assurance to a department that they are ready for an audit by KSU, BOR,
State, and Federal auditors.
During a Risk and Internal Control Assessment, Internal Audit meets as a team with department
managers and key employees to discuss:
1. The processes, risks, and internal controls associated with their department. The
types of risks discussed include: Management, Operational, Inventory,
Reputational, Strategic, Financial, and Compliance (e.g., P-Card, Travel, General
Expenditures, Petty Cash, and Cash Handling).
2. The five essential components of an effective internal control structure. The
components are Control Environment, Risk Assessment, Control Activities,
Information and Communication, and Monitoring.
3. The importance of the identification of risks and implementation of internal
controls to the achievement of the department’s goals and objectives.
After teaming with a department manager and key employees, a Risk and Internal Control
Assessment Report (which provides a detailed listing of risks and internal controls discussed
during the teaming activity) is issued to the departmental manager who requested the assessment
and their immediate supervisor.
4
This customer service has been very well received by departmental managers and top
management officials and is perceived as being very beneficial to the university. Some specific
examples of positive feedback that we have received regarding this customer service follow:
1. “The workshops, meetings, website, and other activities that you and your team initiated
have been superb vehicles to educate others, increase understanding, and improve the
audit team’s overall image on campus. This has been a huge breakthrough. Again, well
done!” - KSU’s President
2. “The feedback indicates it was well received” - KSU’s Vice President for Operations
3. “I think this is a great new initiative.” - KSU’s Provost and Vice President for Academic
Affairs
4. “It’s good for us to be working closely together and meetings of this type advance that
goal.” - KSU’s Vice President for Research and Graduate Dean
5. “You all did a terrific job today. Thank you so much for coming. Very, very important
information shared and we greatly appreciate your time and professionalism. Thank you
all for your service to KSU.” - KSU’s Dean of Coles College of Business
6. “Thank you very much for the time you spent with us doing the Risk and Internal Control
Assessment Report and the time you spent compiling the report. It was helpful to us to
sit down and think through all of these issues and to make sure that we have good internal
controls in place.” – KSU’s Interim Department Chair of the Department of
Mathematics and Statistics
7. “The meeting was very productive and we look forward to the help and advice that you
and your team have offered. Thanks again for your time and for the customized services
being provided to KSU!” – KSU’s Assistant Vice President of Facilities
8. “I can’t think of a better way to start off than to have your team work with us to review
what we are putting into place before we get too far down the road.” – KSU’s Executive
Director of the Sports and Recreation Park Department
9. “Thank you for taking us through an Internal Audit exercise yesterday. We appreciated
the opportunity to openly talk about internal and external challenges we face and how we
address them to keep the department running smoothly.” – KSU’s Chair of the
Department of Communication
10. “Thank you for a thorough report. It will be very helpful to the leadership team.” –
KSU’s Chair of the Department of Social Work and Human Services
5
Download