Legal Notices > Annual Audit Plans > Annual Internal Audit Plan for 2017-2018

Annual Internal Audit Plan for 2017-2018

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT 

Internal Audit Department Internal Audit Department

Audit Staff
Degree/Certification
Title
Starting Date
Godinez, Rafael
BBA, CPA
Director
June 1988
Styrvoky, Paul
BS, CISA, ITIL
IT Auditor
August 2010
Malone, Antanette
BBA
Auditor II
September 2014
Griffin, Svetlana
BBA
Auditor I
September 2014
Fuller, Averil
MS, BBA
Grant Compliance
July 2015
​Total Available Days
​1,305
​100%
​Less Non-Audit Days: 
​Vacation
72​​5%
​Holidays
​85
​6%
Sick Days​​60
​5%
Other​​40
​3%
​Supervision & Administration
​198
​15%
​Total Non-Audit Days
​455
​35%
​Net Audit Days Available
​850
​65%
​Grant Compliance Monitoring
​210
​Reserved for Special Requests
​40
​3%
​Net Planned Audit Days
​600
​47%

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.

Audit NumberDescription Estimated Staff-days
2018-01 ASSISTANCE TO GRANT THORNTON - Audits in conjunction with the financial and A-133 reviews.
- Federal Programs/Financial Aid 20
- Disbursement: General 10
- Disbursement: Payroll 10
- Other Requests 10
2018-02 FOLLOW-UP ON PREVIOUS AUDITS - Review status of implementation of prior audit recommendations. 30
2018-03 CASH COUNTS - Review and test controls over cash on hand accounts and compliance with business procedures. 15
2018-04 PHYSICAL ASSETS INVENTORY OBSERVATION - Observe and test physical inventory and procedures pertaining to changes in inventory records. 30
2018-05 EMPLOYEE TRAVEL EXPENSES - Audit of travel expense reports for compliance with District policies. 25
2018-06 RICHLAND COLLEGIATE HIGH SCHOOL - Audit for compliance with Texas Education Agency attendance verification requirements. 25
2018-07 PUBLIC SAFETY AND SECURITY - Audit of department operations and officer compliance with TCOLE continuing education. 35
2018-08 DISD COLLEGIATE ACADEMIES COHORT 1 - Audit of the Career and Technical Education (CTE) academies operations and compliance. 30
2018-09 FIELD STUDY TRIPS - Audit of expenditures and compliance with District policies and procedures 30
2018-10 STUDENT TRAVEL EXPENSES - Audit of expenditures and compliance with District policies and procedures 30
2018-11 STUDENT & EXCHANGE VISITOR PROGRAM - Audit for compliance with Federal regulations pertaining to international student monitoring. 35
2018-12 DAY TEACHING - NON FACULTY EMPLOYEES - Audit of expenditures and compliance with District policies and procedures 25
2018-13 DUAL CREDIT CONTRACTS REVIEW - Audit of contracts between the District and various Independent School Districts. 30
2018-14 OTHER CONTRACTED SERVICES - Audit of expenditures and compliance with District policies and procedures. 25
2018-15 ATHLETIC OFFICIALS - Audit for compliance with established rates for the various athletic events. 25
2018-16 INFO. TECH. - GENERAL CONTROLS - CAMPUSES - Audit of general controls and environment of the information technology operations at the campuses. 30
2018-17

BUSINESS CONTINUITY PLANNING - Review and test of controls and planning for possible disasters and the subsequent recovery of operations.

30

2018-18 SOFTWARE LICENSE COMPLIANCE - Audit of compliance with terms and provisions of various software license agreements. 25
2018-19 DATA PRIVACY AND SECURITY - Review and test of controls surrounding security of student and employee records. 25
2018-20 UPWARD BOUND GRANT - RICHLAND COLLEGE - Audit of compliance with Department of Education guidelines and grant provisions. 25
2018-21 TELECOMMUTING EMPLOYEES - Audit of controls and techniques utilized by managers for monitoring employees working from home. 25
600

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