• Audit Plan

Welcome

What is the Department of Internal Audit?

According to TBR Policy 4:01:05:00, Internal Audit and the Roane State Community College Internal Audit Charter, “Internal Audit is an independent objective assurance and consulting activity designed to add value and improve College management systems.  Internal Audit helps College management accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”  In other words, "we’re here to help”.

Basically, internal audit is a resource to help the college accomplish its goals and objectives.  The audit function systematically evaluates the effectiveness of college operations, policies and procedures and risk management and will recommend improvements when needed. This is done through:

• internal audits,
• consulting
• investigations

Why does Roane State Community College have an internal audit function?

The College’s Audit Department exists in accordance with T.C.A. 49-14-102, Creation of Audit Committee and Employment of Internal Auditor and TBR Policy 4-01-05-00, Internal Audit.  Additionally, each Internal Audit department is chartered by through its respective campus.

The internal audit department is charged with examining and evaluating the policies, procedures, and systems which are in place to ensure:

• the reliability and integrity of information;
• compliance with policies, plans, laws, and regulations;
• the safeguarding of assets; the economical and efficient use of resources;
• and the accomplishment of established objectives and goals for operations or programs.

Contact information:

Andrew Benson, CPA, CFE
Director of Internal Audit
Roane State Community College
276 Patton Lane
Harriman, TN 37748

Andrew Benson
(865) 882-4529