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Internal controls are methods and policies designed to prevent fraud, minimize errors,听promote听operating efficiency听and achieve compliance with established policies.听Internal controls also help to detect fraud, errors听and inefficiencies.

Examples of internal controls include

• written policies and procedures,
• cost center reconciliations,
• locking offices to prevent unauthorized access, and
• ensuring that one person does not have complete responsibility for a financial transaction.

Call Internal Audits if

• your area is undergoing a reorganization, restructuring or implementing a new system;
• you need advice on cash handling, account reconciliations or procedural issues;
• you suspect a theft or other types of fraud, waste or abuse听(refer to question 4);
• you want an objective review of your operation and internal controls; or
• you are developing new systems and/or procedures and need advice on the听proper听controls听required to manage your area, or听you want to know if the resources in your department are properly protected.听

Audits are initiated by Internal Audits with input from the university president and听senior management听of the university.听Audit results are听reported to the auditee, the Management听Audit and Compliance Committee, the university president听and the Compliance, Audit and Risk Committee听of the Board of听Trustees.听Consultations can be requested by any university听administrator.听The听results are听reported only to the administrator requesting the consultation.听View our听听for more information.听

Yes, contact Dale Venturini, associate vice president and chief audit officer, at Dale.Venturini@temple.edu or call 215-926-2081. You may also reach out by using the that provides the option of remaining anonymous.听 听

When applicable, a follow-up audit is performed approximately one to five months after completion of the audit.听The purpose of the follow-up is to review the implementation of developed solutions or corrective actions that were agreed upon during the audit.

The status of听implementation of developed solutions or corrective actions will be reported to the MACC, the president, and the Compliance, Audit and Risk听Committee of the Board of Trustees.

If any of the developed solutions or corrective actions have not been implemented,听the respective vice president/provost and department head are notified and future follow-up is scheduled.听On an annual basis, areas with outstanding audit comments where solutions have not been fully implemented are reported to the MACC;听the president; and the Compliance, Audit and Risk Committee of the Board of Trustees.听听

Yes, Internal Audits will do听educational presentations.听We design the content and duration of these presentations in collaboration with the requestor.听听