1. Financial Rep Meeting May 12, 2015

2. OFFICE OF INSPECTOR GENERAL SERVICES KITTY AGGELIS CIA, CGAP, CRMA 2

4. Services We Provide Internal Auditing ◦ Assurance Services ◦ Consulting Service Investigations ◦ Report by direct contact or ◦ Report through Ethics Point Whistle blower reviews ◦ As required by Florida Statutes 4

5. What is Internal Auditing? Independent, objective assurance and consulting activity Designed to add value and improve an organization’s operations It helps an organization accomplish objectives by bringing a systematic, disciplined approach Evaluate and improve the effectiveness of risk management, control, and governance processes 5

6. The Five Elements of Internal Control That We Review Control environment Risk assessment Control activities Information & Communication Monitoring 6

7. The OIGS Annual Work Plan for Fiscal Year 2014-15 Projects Completed Projects in Progress What We Have Found

8. Office of Inspector General Contacts kaggelis@fsu.edu 644-0631 Kitty Aggelis Director of Audits/Investigations www.igs.fsu.edu 644-6031 Office of Inspector General Services fsu.ethicspoint.com Ethics Point 8