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About IAO

Tennessee Board of Regents Policy 04:01:05:00, Internal Audit requires community colleges to employ at least one internal auditor or an approved agreement with another TBR institution to provide audit services.

The Internal Auditor reports to the President of Columbia State and holds a dual reporting responsibility to the Tennessee Board of Regents (TBR) Audit Committee through the TBR System-wide Chief Audit Executive. 

The IAO provides service to the institution by partnering with management through training and awareness programs, and through four types of engagements:

  • Assurance Services
  • Consulting Services
  • Investigative Engagements, and
  • Outcome Follow-up Engagements

Internal Audit Charter

Code of Ethics and Standards of Practice

The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.

Internal auditors:

  1. Shall perform their work with honesty, diligence and responsibility.
  2. Shall observe the law and make disclosures expected by the law and the profession.
  3. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization.
  4. Shall respect and contribute to the legitimate and ethical objectives of the organization.

Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.

Internal auditors:

  1. Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization.
  2. Shall not accept anything that may impair or be presumed to impair their professional judgment.
  3. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.

Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

Internal auditors:

  1. Shall be prudent in the use and protection of information acquired in the course of their duties.
  2. Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.

Internal auditors apply the knowledge, skills and experience needed in the performance of internal audit services.

Internal auditors:

  1. Shall engage only in those services for which they have the necessary knowledge, skills and experience.
  2. Shall perform internal audit services in accordance with the International Standards for the Professional Practice of Internal Auditing (Standards).
  3. Shall continually improve their proficiency and the effectiveness and quality of their services.