Annual Internal Audit Plan for 2015-2016

DALLAS COLLEGE

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

Less Non-Audit Days:
Total Available Days	1,310	100%
Vacation	72	5%
Holidays	85	6%
Sick Days	60	5%
Other	40	3%
Supervision & Administration	199	15%
Total Non-Audit Days	456	35%
Net Audit Days Available	854	65%
Grant Compliance Monitoring	211
Reserved for Special Requests	33	3%
Net Planned Audit Days	610	47%

Planned Audits

Audit Number	Description	Estimated Staff-days
2016-01	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
2016-02	FOLLOW-UP ON PREVIOUS AUDITS	10
	Review status of implementation of prior audit recommendations.
2016-03	CASH AND IMPREST FUNDS	15
	Review and test controls over cash on hand accounts and compliance with business procedures.
2016-04	PHYSICAL ASSETS INVENTORY OBSERVATION	25
	Observe and test physical inventory and procedures pertaining to changes in inventory records.
2016-05	EMPLOYEE TRAVEL EXPENSES	25
	Audit of travel expense reports for compliance with College policies.
2016-06	RICHLAND COLLEGIATE HIGH SCHOOL	20
	Audit for compliance with Texas Education
	Agency attendance verification requirements.
2016-07	JAIL EDUCATION PROGRAM - El Centro Audit of compliance with requirements for instructional program delivery and reporting.	30
2016-08	POLICE CONTINUING EDUCATION - College-Wide Audit for compliance with TCOLE requirement for continuing professional training of officers.	35
2016-09	PAYROLL AUDIT - HOURLY STIPENDS Audit of hourly stipends to full-time employees for compliance with College Policies	30
2016-10	DUAL CREDIT ENROLLMENT Audit for compliance with College Policies and State Regulations	30
2016-11	PURCHASING CYCLE CONTROLS Audit of purchasing process for compliance with College Policies and procedures	35
2016-12	DAY TEACHING - NON FACULTY EMPLOYEES Audit for compliance with College Policies and procedures for teaching assignments by non-faculty personnel.	30
2016-13	TAX SHELTER ANNUITIES Audit for compliance with College Policy and Internal Revenue Regulations for 403(b).	35
2016-14	TUITION REFUNDS Audit of tuition refunds for compliance with College Policy and State Regulations.	30
2016-15	IT - DATA LOSS PREVENTION & PRIVACY CONTROLS Review and testing of controls pertaining to sensitive data held by Dallas College and residence of such data, both internal and external.	30
2016-16	IT - GENERAL CONTROLS REVIEW - All Locations Audit of general controls and environment of the information technology operations.	30
2016-17	IT - BUSINESS CONTINUITY MANAGEMENT Review and test of controls and planning for any possible disasters and the subsequent recovery of operations	30
2016-18	IT - PAYROLL CONTROLS TESTING - ANALYTICS Analytical review of various payroll related activities and controls for compliance with College Policies	30
2016-19	GRANT AUDIT - DEPT. OF LABOR, Richland Audit for compliance with OMB guidelines and grant provisions.	30
2016-20	GRANT AUDIT - STEM, Mountain View Audit for compliance with OMB guidelines and grant provisions	30
2016-21	GRANT AUDIT - SMALL BUSINESS ADMINISTRATION Audit for compliance with OMB guidelines and grant provisions including sub-recipients.	30
		610

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