The mission of Internal Audit is to evaluate the efficiency and effectiveness of the college's procedures and related internal controls. Audits are conducted in accordance with policy and guidelines promulgated by the Tennessee Board of Regents along with applicable state and federal guidelines.
An annual audit plan is developed to review departments or processes including required audits by the Tennessee Board of Regents, follow-ups on prior audits and requested audits from the college president.
TBR's Management Antifraud Programs and Controls
Reporting Fraud, Waste, or Abuse
Definition of Internal Auditing
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
-(Definition of Internal Auditing by the Institute of Internal Auditors, Inc.)