Annual Internal Audit Plan for 2018-2019
DALLAS COLLEGE
Internal Audit Department Internal Audit Department
| Audit Staff | Degree/Certification | Title | Starting Date |
|---|---|---|---|
| TBD | CPA | Chief, Internal Auditor | TBD |
| Styrvoky, Paul | BS, CISA, ITIL | Assistant Director | August 2010 |
| Malone, Antanette | MBA, BBA | Internal Auditor | September 2014 |
| Benson, Amanda | CPA, BBA | Internal Auditor | February 2019 |
| Fuller, Averil | MS, BBA | Grant Compliance | July 2015 |
Total Available Days: 1,300
| Less Non-Audit Days: | Number of Days: |
|---|---|
| Vacation | 78 |
| Holidays | 85 |
| Sick Days | 60 |
| Other | 40 |
| Supervision & Administration | 197 |
| Total Non-Audit Days | 460 |
| Net Audit Days Available | 840 |
| Grant Compliance Monitoring | 206 |
| Reserved for Special Requests | 34 |
| Net Planned Audit Days | 600 |
As indicated above, the Internal Audit Department is comprised of five (5) individuals, four (4) of whom are auditors. Based upon the available audit staff and the work days available in the year for performance of audit activities, adjusted for non-audit days such as vacation, holiday and other leave, and other supervision and administrative tasks that need to be performed, and excluding those days which are devoted to grant compliance monitoring and time which is reserved for those special audit requests that typically arise in any given year, the Internal Audit Department estimates that approximately 600 days will be available to be devoted to audit activities in the coming year. As a result, the audits planned for the coming year have been based upon the number of days estimated to be available for audit activities as shown below.
Planned Audits
| Audit Number | Audit Number | Estimated Staff-days |
|---|---|---|
| 2019-01 | ASSISTANCE TO GRANT THORNTON - Audits in conjunction with the financial and A-133 reviews. | |
| - Federal Programs/Financial Aid | 25 | |
| - Disbursement: General | 10 | |
| - Disbursement: Payroll | 10 | |
| - Other Requests | 10 | |
| 2019-02 | FOLLOW-UP ON PREVIOUS AUDITS - Review status of implementation of prior audit recommendations. | 30 |
| 2019-03 | CASH COUNTS - Review and test controls over cash on hand accounts and compliance with business procedures. | 10 |
| 2019-04 | PHYSICAL ASSETS INVENTORY OBSERVATION - Review and test controls over cash on hand accounts and compliance with business procedures. | 30 |
| Observe and test physical inventory and procedures pertaining to changes in inventory records. | ||
| 2019-05 | EMPLOYEE TRAVEL EXPENSES - Audit of travel expense reports for compliance with College policies. | 25 |
| 2019-06 | RICHLAND COLLEGIATE HIGH SCHOOL - Audit for compliance with Texas Education Agency attendance verification requirements. | 15 |
| 2019-07 | GASOLINE CREDIT CARD CHARGES - Audit of charges for gasoline purchases and physical control of credit cards. | 30 |
| 2019-08 | FACULTY LEAVE BANKING - Audit for compliance with College policy and IRS Regulations. | 20 |
| 2019-09 | AUTOMOTIVE PROGRAM - Cedar Valley - Audit of operations of the automotive program and testing of controls. | 30 |
| 2019-10 | TUITION WAIVERS - Audit of tuition waivers for compliance with Board policy and state regulations. | 30 |
| 2019-11 | ACCOUNTS RECEIVABLE - Audit of controls and reconciliations of general ledger accounts. | 30 |
| 2019-12 | DAY TEACHING - NON FACULTY EMPLOYEES - Audit of expenditures and compliance with College policies and procedures | 25 |
| 2019-13 | PURCHASING PROCESS AND CONTROLS - College - Audit of purchases for compliance with College policy and procedures. | 30 |
| 2019-14 | CAMPUS BASED PURCHASING - Audit of campus purchases for compliance with College policies and procedures. | 30 |
| 2019-15 | CONSTRUCTION CHANGE ORDERS - Audit of controls over change orders for appropriateness, review and approval. | 30 |
| 2019-16 | INFO. TECH. - GENERAL CONTROLS - College - Audit of general controls and environment of the information technology operations at College IT. | 25 |
| 2019-17 | INVESTMENTS - Audit of investment activities for compliance with College policies and procedures. | 25 |
| 2019-18 | NON TEACHING STIPENDS - Audit for compliance with College policies and procedures | 25 |
| 2019-19 | TAX SHELTERED ANNUITIES CONTRIBUTIONS - Audit for compliance with IRS Regulations as to the maximum allowable contributions. | 20 |
| 2019-20 | STUDENT INFORMATION PRIVACY & SECURITY - Audit of controls ensuring compliance with regulations and College policies. | 25 |
| 2019-21 | TAACCCT/Veterans Focused Engineer Tech Project - Richland - Audit for compliance with grant regulations and provisions and College policies and procedures. | 30 |
| 2019-22 | TWC - Mechanical Construction Consortium - North Lake - Audit for compliance with grant regulations and provisions and College policies and procedures. | 30 |
| 600 |