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Internal Audit

The mission of Internal Audit is to evaluate the efficiency and effectiveness of the college's procedures and related internal controls. Audits are conducted in accordance with policy and guidelines promulgated by the Tennessee Board of Regents along with applicable state and federal guidelines.

An annual audit plan is developed to review departments or processes including required audits by the Tennessee Board of Regents, follow-ups on prior audits and requested audits from the college president.

TBR Management Antifraud Programs and Controls

Reporting Fraud, Waste and Abuse

 

What is an Internal Audit?

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

— Definition of Internal Auditing by the Institute of Internal Auditors, Inc.

 

 

Reporting Fraud, Waste and Abuse

JSCC is committed to the responsible stewardship of resources. State law requires all public institutions of higher education provide a means by which students, employees, or others may report suspected or known improper or dishonest acts (T.C.A. § 49-14-103(a). 

Whether you are part of JSCC’s management, a faculty or staff member, a student, or an interested citizen, we encourage you to report known or suspected fraud, waste, or abuse by employees, outside contractors, or
vendors (T.C.A. § 8-50-116).

Actions to Report

Activities such as the following, either known or suspected, should be reported:

  • Theft or misappropriation of funds, supplies, property, or other college resources
  • Forgery or alteration of documents
  • Unauthorized alteration or manipulation of computer files
  • Improper and wasteful activity
  • Falsification of reports to management or external agencies
  • Pursuit of a benefit or advantage in violation of the Board’s conflict of interests policy
  • Authorization or receipt of compensation for hours not worked

Reporting Options

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

You may report your concerns:

If you are a supervisor or department head and you receive a report of fraud, waste or abuse, please contact JSCC Internal Audit at (731) 424-3520, ext. 52611 for further assistance.

Investigations

Internal Audit has reporting responsibility to the Audit Committee of the Tennessee Board of Regents. This reporting relationship enables Internal Audit staff to independently and objectively review matters involving any level of administration.

When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, they are required to conduct an investigation.

Supervisors should not attempt to conduct investigations nor alert suspected employees of an impending investigation.

In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future.

TBR Policy on Preventing and Reporting Fraud, Waste or Abuse

For additional information, see TBR Policy 4:01:05:50, Preventing and Reporting Fraud, Waste, or Abuse

Preventing Fraud, Waste, or Abuse

Jackson State Community College management is responsible for establishing and implementing systems and procedures to prevent and detect fraud, waste and abuse.

The basic elements of a proper control system include:

  • Creating a culture of honesty and high ethics
  • Evaluating risks and implementing processes, procedures and controls to prevent, deter and detect fraud, waste and abuse
  • Developing appropriate oversight processes

Management at all levels of the College should review the information that is available from the American Institute of Certified Public Accountants in the document, Management Antifraud Programs and Controls: Guidance to Help Prevent and Deter Fraud.

Please contact JSCC Internal Audit if you need assistance in reviewing risks, procedures or controls, or in providing internal control training at (731) 424-3520, ext. 52611.

Protection under state law

State law provides protection for individuals by prohibiting discrimination or retaliation of any kind against employees who report, in good faith, allegations of fraud, waste or abuse or for cooperating with auditors conducting an investigation. Internal Audit working papers, including allegations of fraud, waste or abuse and the individual reporting information to Internal Audit are confidential under T.C.A. § 10-7-504(a)(22), unless subject to court action requiring disclosure. If there is a separate legal obligation to investigate the complaint (e.g., complaints of illegal harassment or discrimination), anonymity or complete confidentiality cannot be guaranteed. T.C.A. § 49-14-103(b) directs that a person who knowingly and willingly retaliates or takes adverse action of any kind against any person for reporting alleged wrongdoing pursuant to the provisions of this part commits a Class A misdemeanor.

Be Reasonably Certain!

Before making allegations of fraud, waste or abuse, be reasonably certain of any claims. Such allegations can seriously and negatively impact the accused individual’s life and adversely affect the working environment
of the department.

T.C.A. § 39-16-502, False Reports, states that it is unlawful to make a false report if:

  • The offense or incident reported did not occur;
  • The person has no information relating to the offense or incident reported; or
  • The information relating to the offense reported is false.