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Internal Audit

Overview

Internal auditing is an independent, objective assurance and advisory service designed to add value and improve Motlow State's operations. Internal auditing brings a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, internal control processes, and governance.

The Internal Audit Function adheres to The Institute of Internal Auditors' mandatory guidance:

  • Purpose of Internal Auditing
  • Ethics and Professionalism
  • Global Internal Audit Standards and Topical Requirements

Internal Audit Charter

Fraud, Waste, and Abuse

Motlow State is committed to the responsible stewardship of resources. State law requires Motlow to provide a way for anyone to report suspected or known improper or dishonest acts.

Fraud, Waste, and Abuse Reporting at Motlow

Reporting Fraud

Motlow encourages you to report known or suspected fraud, waste, or abuse by employees, outside contractors, or vendors.

You may report your concerns to:

Frequently Asked Questions

No. The Tennessee Comptroller of the Treasury employs the state auditors. Every other year they arrive on campus and perform a required external financial and compliance audit of the College's financial statements. The Motlow State Internal Auditor is employed by the institution and has a dual reporting responsibility to the Motlow President and the Tennessee Board of Regents (TBR) Audit Committee and Board.

There are some audits required by state law and/or TBR policy which we must perform periodically. Risk-based audits are performed to assess whether risk management processes are managing risks effectively. Any shortages, thefts, or missing equipment may also require an internal audit review, as may reports of fraud. Special audits and advisory consulting services may also be requested by management. At the beginning of each fiscal year, an Audit Plan is prepared, which outlines the audits.

  • Know which policies apply to you and refer to them when making decisions
  • Separate duties of your employees so that they cross-check each other
  • Make sure all your records are accurate and reconcile your accounts timely
  • Write a short note to explain transactions and decisions so that you don't have to rely on your memory when an auditor asks "why did you do this?"
  • Do your best to do the right thing and don't worry about trying to be perfect

Several options are available to employees, students, and others for reporting known or suspected fraud, waste, or abuse.

You may report your concerns:

  • To your supervisor or institution official
  • To Motlow Office of Internal Audit at 615-220-7904 and by email at reportfraud@mscc.edu
  • To the Tennessee Board of Regents Office of System-wide Internal Audit at 615-366-4441, by email at reportfraud@mscc.edu, or at TBR's Fraud, Waste or Abuse Reporting Form
  • To the Tennessee Comptroller's Hotline for Fraud, Waste, and Abuse at 1-800-232-5454.

If you are a supervisor, department head, or campus official and receive a report of fraud, waste, or abuse, do not investigate but contact Internal Audit at 615-220-7904 for assistance.

 

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