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àààINSIDE AUDIT George Mason University January 2009 University Policies Welcome… What Is Internal Audit? The Director of Internal Audit and To the first edition of Inside Audit! This An independent appraisal activity Management Services is the Policy newsletter is intended to increase awareness established within the organization to Administrator for all university policies. about the Internal Audit and Management examine and evaluate the adequacy and He reviews proposed and revised policies Services department within the university. effectiveness of its activities as a service for compliance to university guidelines The focus of the newsletter is to provide to the organization. and forwards a copy of that policy to you with information on good business University Counsel for review before Why Audit? practices, internal controls, and submission to the Senior Vice President responsibilities. This and future newsletters Without a sound system of controls, and Provost for approval. Once the policy will be posted at: errors and omissions can occur and go has been approved, an electronic version http://www.gmu.edu/departments/iams/index.htp:gmu.du/partndex. undetected, and existing controls can be is placed on the University’s web site. If hht tml circumvented by an inappropriate you have been tasked with writing a new concentration of duties. The policy or ...
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George Mason University
January 2009
Welcome…
To the first edition of Inside Audit! This
newsletter is intended to increase awareness
about the Internal Audit and Management
Services department within the university.
The focus of the newsletter is to provide
you with information on good business
practices, internal controls, and
responsibilities. This and future newsletters
will be posted at:
http://www.gmu.edu/departments/iams/index.
http://www.gmu.edu/departments/iams/index.
html
html
----------------------------
What Is Internal Audit?
An independent appraisal activity
established within the organization to
examine and evaluate the adequacy and
effectiveness of its activities as a service
to the organization.
Why Audit?
Without a sound system of controls,
errors and omissions can occur and go
undetected, and existing controls can be
circumvented by an inappropriate
concentration of duties. The
effectiveness of a control depends upon
peoples' willingness to follow it.
Reporting Status
The Internal Audit Department at George
Mason University reports functionally to
the Audit Committee of the Board of
Visitors and administratively to the
Senior Vice President, Maurice W.
Scherrens.
-----------------------------
University
Hotline
University employees are encouraged to
contact Internal Audit directly with
information pertaining to potential fraud,
waste or abuse. However, if you wish to
remain anonymous, an internal university
hotline, that is confidential and toll-free,
is in place. To find out more about this
hotline program and how it works, go to:
http://www.gmu.edu/departments/iams/as
sistline.html
, or call Ken Hubble,
Director of Internal Audit at 3-3091.
-----------------------------
State Employee Fraud, Waste, and
Abuse Hotline
Another source to report fraud, waste and
abuse is through the State Employee
Hotline. Calls made to the State Hotline
are monitored by the Department of State
Internal Auditors and are referred back to
the Internal Audit Department for
investigation, with limited exceptions.
Similar to the University Hotline, your
calls are anonymous, non-traceable and
toll-free. Further information can be
obtained at:
www.doa.virginia.gov/dsia/dsia_main.cfm
.
University Policies
The Director of Internal Audit and
Management Services is the Policy
Administrator for all university policies.
He reviews proposed and revised policies
for compliance to university guidelines
and forwards a copy of that policy to
University Counsel for review before
submission to the Senior Vice President
and Provost for approval. Once the policy
has been approved, an electronic version
is placed on the University’s web site. If
you have been tasked with writing a new
policy or revising an old policy, please
review the guidelines outlined in
Policy
1101, Writing, Issuing and Maintaining
Responsibility for University Policies
.
Policy 2204 – Telephone Use
, reminds us
that the university telephone system
(
including university issued
cellular
telephones)
is available to conduct
university business. Abuse of the
university telephone system, including
but not limited to charging personal long
distance calls to the university,
conducting business related to outside
employment or business ownership,
making or receiving excessive personal
calls, and disclosing confidential
information over the phone may result in
disciplinary action, including
termination.
----------------------------
Ask
Audit…
If you have a question about business
practices, controls, fraud, computer
security, or a related matter, call Ken
Hubble, Director of Internal Audit, 703-
993-3091 or email him at
khubble@gmu.edu.
The Lighter Side of Audit
Internal Auditors aren’t boring people.
They just get excited over boring things.
Meet The Audit Staff
From left to right: Carol Westbrook, IT Audit
Manager; Micael Afowerky, Sr.
Auditor; Alka
Rastogi, Assistant Director; Ken Hubble,
Director; Michelle Workman, Sr.
IT Auditor;
Richard Cheney, Sr. Auditor and Debbie
Gladden, Office Manager.
----------------------------
Your
Responsibilities
Managers and Supervisors
are
responsible for establishing appropriate
controls and monitoring their effectiveness
to provide reasonable assurances that the
goals and objectives of their department are
being met. What does this mean? It means
that managers and supervisors must
understand the key risks in their operations
and have a working knowledge of the
controls that mitigate those risks. Internal
Audit can help evaluate your procedures,
controls, risks and make suggestions. Look
for more information on controls in our
next issue.
Internal Audit and Management Services
à
http://www.gmu.edu/departments/iams/
à
703-993-3090
à
FAX 703-993-3095
We are located at 10513 Braddock Road, Suite 1300, Fairfax, VA 22030 (Patriot Square Townhomes).
