UT Dallas Annual Internal Audit Report FY 2012

Transcription

1 UT Dallas Annual Internal Audit Report FY 2012

2 TABLE OF CONTENTS Purpose of the Annual Internal Audit Report... 3 Internal Audit Plan for Fiscal Year External Quality Assurance Review... 7 Consulting Engagements and Non-audit Services Completed Internal Audit Plan for Fiscal Year High Risks Identified External Audit Services Reporting Suspected Fraud and Abuse Fraud Reporting Coordination of Investigations Office of Internal Audit Internal Audit Staff Organization Chart Page 2

3 PURPOSE OF THE ANNUAL INTERNAL AUDIT 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 requires that an annual report on internal audit activity be filed by November 1st of each year. Refer to the Texas Government Code, Section 2102, as amended by H. B during the 78th Legislature. The format used for this report was prescribed by the Texas State Auditor s Office. Additional information regarding the UT Dallas Office of Audit and Compliance can be found at the following website: 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) Respectfully submitted, Toni Stephens, CPA, CIA, CRMA Executive Director of Audit and Compliance 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 and Compliance Committee UT System Office of the Executive Vice Chancellor for Academic Affairs UT System Staff Attorney UT System Audit Office Page 3

4 INTERNAL AUDIT PLAN FOR FISCAL YEAR 2012 The University of Texas at Dallas (UTD) fiscal year 2012 Audit Plan is a description of the internal audit activities that were planned to be completed by the UTD Office of Internal Audit during fiscal year Our overall objective was to develop a standardized audit plan which addressed the highest risks within UTD, consistent with the Internal Audit Charter and UTD s Strategic Plan. The Plan complied with the Texas Internal Auditing Act (Texas Government Code 2102), The University of Texas (UT) System Policy UTS129, Internal Audit Activities, The Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing, Government Auditing Standards, and specific instructions from The UT System Audit Office. The information on pages 5-6 contains the Internal Audit Plan for FY 2012, including the report numbers, report dates, and the status of completion of the audit. Consultation, reviews, special projects, and project budgets have been included as well as information regarding the status of audits in process as of the last Annual Internal Audit Report. Page 4

5 FY 2012 Audit Plan Audit/Project Priority Hours Report # Report Date Comments Financial 20% FY 2011 Financial Statement Audit 500 R1209 2/7/2012 FY 2012 Interim Financial Statement Audit Work 150 N/A N/A Completed. Work to support external auditors; their report to be issued in FY 2013 Presidential Travel and Entertainment Expenses Audit 100 R /12/2011 As approved by Audit Committee, this audit was Payroll Expenses 400 R1221 8/6/2012 combined with the audit of the Payroll department. Completed financial consulting hours as necessary - Financial Consulting 40 N/A N/A no report intended. Subtotal Financial Audits 1,190 Operational 29% Financial Aid - Cash Management 200 Completed audit in September Report to be issued 1st Quarter FY Human Resources Management 400 R1221 As approved by Audit Committee, this audit was 8/6/2012 combined with the audit of the Payroll department. Departmental Audits 600 Physics R /3/2011 Biology R /29/2011 Women's Center R1208 2/3/2012 Student Union R1210 2/8/2012 VP Public Affairs R1211 2/13/2012 Multicultural Center R1215 5/22/2012 Mathematical Sciences R1216 6/1/2012 VP Communications R1217 6/1/2012 Housing R1218 6/15/2012 School of Natural Sciences and Mathematics R1219 7/12/2012 Payroll Department R1221 8/6/2012 Student Health Center R1223 8/24/2012 Completed operational consulting and management requests moved to appropriate audits as approved by Management Requests and Consulting on Operational Issues 200 N/A N/A Audit Committee. FY 2011 Audits Carried Forward Restricted Research Expenditures Research expenses were covered during departmental audits, and deletion of this audit was approved by the Audit Committee. Gifts As approved by the Audit Committee, this work was handled in a compliance inspection, so no hours will be charged and audit moved to FY 13. Departmental Audits 60 see above see above Completed. Subtotal Operational 1,700 Compliance 22% Time and Effort Reporting 300 Completed audit in October Report to be issued 1st Quarter FY Consulting with Research Office on Accounting for Federal Grants 100 Completed under compliance consulting hours - this project was not considered necessary and deleted with approval from the Audit Committee. Education Research Center (ERC) (required annually) 120 Completed; awaiting management's responses to report recommendations. Report to be issued 1st Quarter FY Lena Callier Trust (required annually) 120 R1214 3/5/2012 Consulting by Internal Audit on Compliance Issues 40 N/A N/A Completed compliance consulting hours as necessary - no report intended. Research Compliance 50 R1301 9/26/2012 THECB Facilities Audit 120 Completed audit in October Report to be issued 1st Quarter FY Dependent Eligibility Audit (Required by UT System) 300 R1220 7/26/2012 Federal Portion of the Statewide Single Audit (assistance to the SAO) 10 Completed assistance as needed. FY 2011 Audits Carried Forward NHARP Grants 50 R1212 2/23/2012 EH & S 10 R1206 1/4/2012 Medical Billing 35 Completed R1306 audit in May Due to delay in obtaining management's responses, report not issued until October FY 2011 ERC Audit 60 R1201 9/30/2011 Conflict of Interest not on plan R1213 2/23/2011 Carried over from FY 12 Subtotal Compliance 1,315 Page 5

6 FY 2012 Audit Plan Audit/Project Priority Hours Report # Report Date Comments Information Technology 21% Postponed at request of CISO and approved by Audit TAC 202 (IT Security) 150 Committee. Moved to FY 2013 Audit Plan. Audits in Process at 8/31/11 Completed PeopleSoft Implementation consulting PeopleSoft Implementation - Consulting and Meetings 200 hours as necessary - no report intended. Lena Callier Trust With approval by the Audit Committee, this was TAC 202 completed by the Information Resources Quality Post Implementation Review - HR/Finance Biology IDEA Audit Software Implementation EH&S and Maintenance Assurance Director. Completed - no report intended. Teammate 9.0 Maintenance Information Security Program 100 Completed - no report intended. PeopleSoft Financial Aid Completed IT consulting hours as necessary - no IT Consulting and Special Requests NHARP (not including Grants PeopleSoft) 80 report intended. Approved by the Audit Committee and added to the Medical Billing Special Request: Library FTP Encryption not on plan R1222 8/24/2012 FY 12 Audit Plan at request of CISO. Conflict of Interest FY 2011 Audits Carried Forward Information Security Program Audit Physics 80 R1207 1/12/2012 TAC 202 (IT Security) Interim Financial Audit not on plan R /13/2011 Carried over from FY 12 Subtotal Information Technology 1,210 Follow-up Audits 3% Quarterly Follow-up of Significant Audit Recommendations 10 Completed Deleted from Audit Plan per UT System and approved Follow-up on Deloitte IT Security Consulting Reports 40 by Audit Committee. Annual Follow-up Audit Work 150 Audit completed but delays in management's responses. Report to be issued 1st Quarter FY Subtotal Follow-Up 200 Projects 5% Annual Internal Audit Report 25 N/A 11/1/2011 Completed Audit & Compliance Committee 60 N/A N/A Completed four meetings during FY FY 2013 Audit Plan 70 N/A N/A Completed Quality Assurance Reviews for Other Audit Departments 50 N/A 6/14/2012 Completed QAR of University of Houston Hotline Team Management 40 N/A N/A Completed UT System Requests 30 N/A N/A Completed Subtotal Projects 275 Total 5,890 As reported in the FY 2011 Annual Internal Audit Report, the following audits were in process at 8/31/11, and their status is as follows: Audit in Process at 8/31/11 Lena Callier Trust TAC 202 Biology EH&S Information Security Program PeopleSoft Financial Aid NHARP Medical Billing Conflict of Interest Physics Interim Financial Audit Status Combined with FY 2012 audit; Report R1214 Report R1202 Report R1204 Report R1206 Report R1207 Completed audit in September 2012; report to be issued 1 st Quarter FY Report R1212 Report R1306 Report R1213 Report R1203 Report R1209 Page 6

7 EXTERNAL QUALITY ASSURANCE REVIEW In accordance with IIA Standards, an external quality assurance review (QAR) was performed during fiscal year The report letter and an excerpt from the executive summary, dated January 7, 2010, is shown on pages 8-9. Such reviews are required every three years by the Texas Internal Auditing Act. The principal objectives of the quality assurance review were to assess the Internal Audit function of UTD's Office of Audit and Compliance and its conformity to the Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), evaluate the department's effectiveness in carrying out its mission as stated in its adopted charter and as expressed in management's expectations, and identify opportunities to enhance its management, work processes, and its value to UT Dallas. The QAR team also evaluated the department's conformity to the standards promulgated by Governmental Auditing Standards (GAS) and the Texas Internal Auditing Act. The review concluded that the Internal Audit function generally conforms to the Standards as a whole and demonstrates the necessary evidence to show conformity to the Texas Internal Auditing Act. Recommendations were made in the areas of: presence on the President s cabinet, staffing needs, and updating the Charter as shown on the next page. All recommendations have been implemented, and the next external quality assurance review is in the process of being scheduled during fiscal year Page 7

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10 CONSULTING SERVICES AND NON-AUDIT SERVICES COMPLETED Report No. Report Date Name of Report N/A 9/29/11 African American Museum N/A 8/9/12 SECC Deduction Review High-Level Consulting Engagement/Non-audit Service Objectives To review the African American Museum s financial statements for the internship program for the fiscal year ending August 31, To review State Employee Charitable Contributions (SECC) deductions to determine if the correct amounts were being withheld from employee paychecks. N/A N/A N/A Participation on PeopleSoft Advisory Committee N/A N/A N/A Participation on the PeopleSoft Operations Committee Observations, Findings, and Recommendations Opportunities existed to strengthen controls over time reporting. Errors were noted, and the files had not been organized in an efficient manner. Participation, guidance, research, advice Participation, guidance, research, advice Current Status In process In process N/A N/A Fiscal Impact/ Other Impact Loss of revenue for museum; increased opportunity for error or fraud Inaccurate payroll; inefficiencies; risk of increased error Meet regularly to share observations, experiences, and suggestions, and convey community input to operations managers and the senior leadership that will help to improve software systems and functional operations. Provides independent consultation and guidance to help ensure that the risk of errors and fraudulent activities are minimized. Page 10

11 Report No. Report Date Name of Report High-Level Consulting Engagement/Non-audit Service Objectives N/A N/A N/A Participation on the Information Resources Security, Planning, and Policy Committee N/A N/A N/A Participation on the Endowment Compliance Team N/A N/A N/A Facilitated the University s ethics/compliance hotline and served on committee to address calls to the hotline (Executive Director) N/A N/A N/A Participation on the Account Reconciliation Strategy team. Observations, Findings, and Recommendations Participation, guidance, research, advice Participation, guidance, research, advice Participation, guidance, research, advice Participation, guidance, research, advice Current Status N/A N/A N/A N/A Fiscal Impact/ Other Impact Provides independent consultation and guidance regarding information resources governance. Provides independent consultation and guidance to help ensure compliance with endowments. Provides independent consultation and guidance to help ensure that the risk of errors and fraudulent activities are minimized and helps ensure that institutional compliance issues are being addressed. Provides independent consultation and guidance to help ensure that the account reconciliation process is effective and efficient and to ensure that risks such as segregation of duties and proper authorization are minimized. Page 11

12 INTERNAL AUDIT PLAN FOR FISCAL YEAR 2013 # FY 2013 Audit Plan Audit/Project Budgeted Hours % of Total Financial F1 FY 2012 Financial Statement Audit 300 F2 Financial Statement Certifications 140 F3 FY 2013 Interim Financial Statement Audit Work 100 F4 Presidential Travel and Entertainment Expenses Audit 80 F5 Salaries and Wages 350 F6 Joint Admission Medical Program (JAMP) 80 F7 African American Museum 20 F8 Financial Consulting 20 Subtotal Financial Audits 1,090 11% Operational O1 Contracts 300 O2 Budget Process 300 O3 Financial Reporting - Cash/Treasury Management 320 O4 Tuition and Fees 350 O5 Property Administration 400 O6 Human Resources Management: Hiring and Compensation Process 400 O7 Contracts and Grants Revenues 320 O8 Purchasing 300 O9 Scholarships 240 O10 Gifts 240 Departmental Reviews O11 Executive Education 180 O12 Center for Vital Longevity 40 O13 VP Research 40 O14 VP Budget and Finance 60 O15 Facilities Management 50 O16 Procurement Management 40 O17 Records & Registration 40 O18 Comet Center 40 O19 Naveen Jindal School of Management 180 O20 Space Sciences 40 O21 Information Resources 50 O22 Provost 40 O23 Center for Brain Health 180 O24 Strategic Planning & Analysis 40 O25 Management Requests, Investigations, and Consulting on Operational Issues 478 FY 2012 Audits Carried Forward Issues in Science and Technology Chemistry Geosciences Center for Lithospheric Studies Student Wellness Center Human Resources Management Departmental Audit Center for Behavioral & Experimental Economic Science 4 Subtotal Operational 4,688 47% Page 12

13 # FY 2013 Audit Plan Audit/Project Budgeted Hours Compliance C1 Time and Effort Reporting - Follow-Up Audit 200 C2 HIPAA 150 C3 Norman Hackerman Advanced Research Program (NHARP) Grants 120 C4 Code of Ethics 120 C5 Travel and Entertainment 200 C6 Education Research Center (ERC) (required annually) 120 C7 Lena Callier Trust (required annually) 120 C8 Consulting by Internal Audit on Compliance Issues 40 % of Total C9 Federal Portion of the Statewide Single Audit (assistance to the SAO) 10 FY 2012 Audits Carried Forward THECB Facilities Audit Medical Billing Time & Effort 18 Subtotal Compliance 1,120 11% Information Technology IT1 (was 12-26) TAC 202 (IT Security) 200 IT2 IT Governance 100 IT3 Active Directory 300 IT4 Network Perimeter Security 350 IT5 PeopleSoft Access Controls 300 IT6 Checkout Process 60 IT7 OnBase 150 IT8 ediscovery 100 IT9 Encryption 50 IT10 PeopleSoft Implementation - Consulting and Meetings 120 IT11 IDEA Audit Software Maintenance 20 IT12 Teammate - Implementation to IT13 IT Consulting and Special Requests (not including PeopleSoft) 80 FY 2012 Audits Carried Forward Texas Schools Project PeopleSoft Appplication Review: Financial Aid 10 Subtotal Information Technology 2,000 20% Follow-up Audits FL1 Quarterly Follow-up of Significant Audit Recommendations 10 FL2 Annual Follow-up Audit Work FY 2012 Follow-up Audits 40 Subtotal Follow-Up 130 1% Projects P1 Annual Internal Audit Report 25 P2 Audit & Compliance Committee 85 P3 Executive Management and Leadership of the Internal Audit Department 400 P4 FY 2014 Audit Plan 80 P5 Internal Quality Assurance Review (quality assurance for individual audits is included in the audit project time) 80 P6 External Quality Assurance Review 40 P7 Quality Assurance Reviews for Other Audit Departments 50 P8 Hotline Team Management 40 P9 UT System Audit Management Projects 100 P10 UT System Requests 25 P11 Student Interns n/a Subtotal Projects 925 9% Total 9, % Page 13

14 Risk Ranking Risk Explanation/Mitigation Internal Audit Action HM Inadequate change management controls Covered in the Deloitte IT portion of the AFR audit Work with Deloitte; review reportable issues HH Inadequate disaster recovery planning over systems: ARDC Rely on UT System audit of ARDC Follow-up Audit - FY 2011 AFR audit HH Inadequate policies and procedures over HR procedures Departmental audits of Payroll and HR during late FY 12 Follow-up Audit - FY 2012 Payroll and HR departmental audits HH Lack of management, organization structure, and staff turnover in HR and Payroll areas Departmental audits of Payroll and HR during late FY 12 Follow-up Audit - FY 2012 Payroll and HR departmental audits HH HH HIGH RISKS IDENTIFIED The following is a list of all risks ranked as high that were identified but have not been included in the fiscal year 2013 Internal Audit Plan. Inadequate time reporting risks, such as segregation of duties, noncompliance with vacation and sick leave policies, inaccurate and/or unauthorized reporting by employee Departmental audits of Payroll and HR during late FY 12 Lack of training on new business processes for HR and Payroll Management Departmental audits of Payroll and HR during late FY 12 Noncompliance with Human Follow-up Audit - FY 2012 Payroll and HR departmental audits Follow-up Audit - FY 2012 Payroll and HR departmental audits HM Subject regulations Compliance inspection planned for FY 13 Review resuls of inspection Noncompliance with Export HM Controls Compliance inspection planned for FY 13 Review resuls of inspection HM Lab safety issues Compliance inspection planned for FY 13 Review resuls of inspection Campus safety risks which would increase risk of injuries, harm to HM faculty/staff, students, and visitors Compliance inspection planned for FY 13 Review resuls of inspection HM Lack of university risk management process regarding campus events, including summer camps Compliance inspection planned for FY 13 Review resuls of inspection HM Noncompliance with Endowments Compliance follow-up inspection planned for FY 13 Review resuls of inspection HM Noncompliance with financial aid regulations Compliance inspection planned for FY 13 Review resuls of inspection HM Noncompliance with FERPA Compliance inspection planned for FY 13 Review resuls of inspection HM Inaccurate reporting to federal agencies on FISAP Compliance inspection planned for FY 13 Review resuls of inspection HH Identity Management System (IDM/MDM) Implementation to replace the Java Account Management System (JAMS) This implementation is in process. Internal Audit will monitor progress by consulting with IT. A formal audit will be conducted in FY Page 14

15 RISK ASSESSMENT METHODOLOGY To prepare the audit plan, we followed instructions received from The UT System Audit Office, UT System Annual Audit Plan Guidance. The following was performed: 1. Held Risk Assessment Discussions Discussed FY 2013 audit planning and risk assessment with the Audit and Compliance Committee at the 3 rd quarter FY 2012 meeting. Surveyed the Audit and Compliance Committee, the Compliance Subcommittee, and a random sample of faculty and staff to obtain their feedback on risks. Met with and presented audit planning and risk assessment information to key operating areas and leadership teams throughout campus. Met with Audit and Compliance staff to brainstorm risks, areas of concern, results of surveys and discussion, and other information. Other information included, but was not limited to: review of prior audit plans, UT Dallas Strategic Plan, UT Dallas budgets, annual financial reports, news articles, external audit plans, required audits, etc. 2. Updated the Previous Risk Assessments We updated the Tier One (Institution-wide) risk assessment and the existing Tier Two risk assessments (Information Technology, Research, Compliance, departmental audits) to develop risk footprints. 3. Tier One and Tier Two Risk Assessments: Risk Assessment Methodology The vertical axis of the risk footprint represents the applicable business processes (or subprocesses for Tier Two) for the institution. The horizontal axis of the risk footprint represents business risks identified for each process or sub-process. All types of business risks were included: strategic, financial, compliance and operational. Each business risk was ranked using Impact and Probability. Determination of Impact Impact of a risk is the effect a single occurrence of that risk will have upon the achievement of UT Dallas goals and objectives. There are three values: High The effect will cause the institution not to achieve its goals and objectives: show stopper Medium The effect will cause the institution to operate inefficiently and/or expend unplanned resources to meet goals and objectives Low There will be no measurable effect upon the achievement of institutional goals and objectives Page 15

16 Determination of Probability Probability of a risk is the likelihood the risk will become reality. Typically, past experience is used in deciding probability. There are three values: High The risk will become a reality frequently Medium The risk will become a reality infrequently Low The risk will rarely become a reality EXTERNAL AUDIT SERVICES The following external audit services were procured or were ongoing in fiscal year These services include, but are not limited to, attestation, compliance, contracting, financial, information systems, internal audit, investment, performance, and risk assessment services. UT Dallas Responsible Party Acting Vice President for Budget and Finance External Audit Service Provider Price WaterhouseCoopers, LLP Services Procured 1. Perform a comprehensive review of our post PeopleSoft implementation Payroll Department. The focus of the review was to assess the organization structure, skills and qualification of payroll employees, the effectiveness of the payroll processes and the internal controls. 2. Assist with the refilling of prior year tax reports and provide tax process support and training to UT Dallas employees. Treasury Manager Security Metrics, Inc. Quarterly PCI Compliance scanning Page 16

17 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 7.10, Fraud Reporting, General Appropriations Act (82 nd Legislature), 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, including funds received pursuant to the American Recovery and Reinvestment Act, 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 fraud hotline information and a link to the State Auditor's 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. UT Dallas has a link for fraud reporting under Required Links at the University s home page, which provides information about reporting fraud waste and abuse to the State Auditor s office. There is also a link at COORDINATION OF INVESTIGATIONS Texas Government Code, Section , Coordinator 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. As applicable, UT Dallas complies with this in conjunction with the UT System Policy UTS118, Page 17

18 Statement of Operating Policy Pertaining to Dishonest or Fraudulent Activities, located at The UT Dallas Office of Audit and Compliance Policies and Procedures Manual, Chapter 5, Investigations, also references this section to ensure compliance. OFFICE OF INTERNAL AUDIT In alignment with UTD s overall mission, goals, and objectives, the mission of the Office of Internal Audit is: To provide an independent, objective assurance and consulting activity designed to add value and improve the University s operations. To help the University accomplish its mission in learning, research and public service by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. For more information about the Office, please see Internal Audit s website at This site gives links to audit information including the audit charter, audit committee information, staff information, and the Internal Audit Office Strategic Plan. In September 2005, the Offices of Internal Audit and Compliance were combined under the Office of Audit and Compliance, reporting to the Executive Director of Audit and Compliance. This reorganization was made to facilitate total enterprise risk management and enhance the efficiency and effectiveness of the two operations. The reorganization was also made in response to the peer review of the Compliance Office conducted in December Periodic peer reviews of the Compliance function provide the necessary assurances that the Compliance Program is operating effectively. The Executive Director of Audit and Compliance serves as the Chief Audit Executive and the Compliance Officer. INTERNAL AUDIT STAFF Staff Size: During the fourth quarter of FY 2012, the Office of Internal Audit was budgeted two additional staff members: an Assistant Director of Internal Audit and an Information Technology Staff Auditor. The organization chart, shown on page 20, consists of the organization structure as of November 1, Turnover was higher than usual during FY 2012, and included the loss of an experienced audit manager. Page 18

19 Staff Experiences and Certifications: The average audit and related business experience for the staff was approximately 8.5 years at August Five of the seven audit staff is certified. Four staff members have their Certified Internal Auditor (CIA) certification, two are Certified Public Accountants (CPA), one is a Certified Information Systems Auditor (CISA), two hold Certifications in Risk Management Assurance (CRMA), one is a Certified Government Auditing Professional (CGAP), and one is a Global Systems and Network Auditor (GSNA). Training: Internal Audit staff received an average of 85 hours per year of continuing professional education. 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) and the Dallas Chapter of the Institute of Internal Auditors (IIA). Contributions to the Profession: Members of the staff contributed to the profession in numerous ways: The Executive Director was the President of the Association of College and University Auditors (ACUA). The Executive Director served as a board member and Co-Chair of the Certifications Committee for the Dallas Chapter of the Institute of Internal Auditors (IIA). The Executive Director served as a member of the Internal Auditing Education Partnership Program advisory board at the UT Dallas Naveen Jindal School of Management. The Information Technology Audit Manager served on the ISACA newsletter committee. The former Audit Manager served as the photographer for the Dallas Chapter of the IIA. Page 19

20 ORGANIZATION CHART Page 20