1. By Taver Chong, SFSU Associate Internal Auditor – taverc@sfsu.edu

2.  Website – audit.sfsu.edu  Email - audit@sfsu.eduaudit@sfsu.edu  Location – Administration 258  Staff  Heather Boshears Robbins – Internal Auditor  Taver Chong – Associate Internal Auditor  Young Kim – Tax Specialist  Irene Donner – Administrative Assistant

3.  Promote proper internal control functions and a healthy control environment.  Perform Reviews  Investigations  Liaison with external auditors.  Ad hoc consulting / Issue Follow-Up  Tax Advising

4.  What internal controls do:  Help prevent fraud  Promote efficiency  Convenient monitoring of resources  Help ensure compliance with laws, regulations  Examples of Internal Controls  Proper documentation  Segregation of duties  Physical Security  Clear processes which are followed consistently.  Logs and other monitoring.  Proper approval

5.  Triggered by departmental or executive management request.  Search for control deficiencies or non- compliance, generally with regards to processes.  Pre-emptively address potential audit issues to be fixed before external auditors.  Recommendations for operational, compliance, and procedural improvements.  Reports are not publicized but are available to the public upon request.

6.  Triggered by a complaint and/or executive university management.  Done by SFSU HR unless its financial or HR is named.  Review the evidence provided, make inquiries, seek additional evidence.  Will make recommendations regarding other control/operational issues discovered to the Unit.  Will provide facts discovered to University Executive Management or other appropriate authorities including the government or law enforcement, if applicable.  If you would like to make a ‘Protected Disclosure,’ see Executive Order 929.

7.  Initial correspondence  Set-up (and attend if requested) meetings: kick-off, exit, others.  Help both sides (SFSU and external auditor) understand each other.  Help draft responses to audit issues.  Keep records and reports of audits.

8.  Management or departments have questions, we help answer them.  This occasionally leads to more questions, audit issues, reviews, or investigations.  Issue Follow-Up  Helping units resolve their audit/review issues.  Reporting on issue progress to SFSU executive management.  Reporting on issue progress to the CSU.

9.  The University as the State and as a non- profit is generally not subject to most taxes.  Young Kim helps make sure we stay in compliance through reporting and advice.  She also advises:  International Students  International Faculty / Staff

10.  If you want a copy of these slides, email me taverc@sfsu.edu. taverc@sfsu.edu  Contact our office with any other questions about internal controls.  Document your issues, and check CSU regs before reporting things.  We are friendly and happy to help.