UNM Internal Audit Department - The University of New Mexico



UNM Internal Audit Department

Bldg 20 / 1801 Roma NE

MSC 05 3170

1 University of New Mexico

Albuquerque, New Mexico 87131-0001

505-277-5016

Fax 505-277-2244

E-mail iaudit@unm.edu

Our Mission Statement

The purpose of the internal audit function is to assist personnel in effectively, efficiently, and economically fulfilling their assigned responsibilities by providing objective analyses of the activities reviewed.

Internal Audit Staff and Contact Information

Policies Governing Internal Audit

Be Aware (stop sign graphic)

Reporting Fraud and Retaliation

Training Provided by Internal Audit

Internal Controls – Control Self Assessment

Audit Reports

Internal Audit Staff and Contact Information

Yvonne Cox, CPA

Interim Director

Date of Internal Audit hire: September 1983. Prior audit experience: two years public accounting. MBA, UNM. CPA.

e-mail ycox@unm.edu

Doug Kirkpatrick, CPA

Senior Auditor, (Internal Auditor III)

Date of Internal Audit hire: December 1986. Prior audit experience: six years (three years with Texas State Auditor’s Office and three years at a Texas college). Masters in Accounting, UNM. CPA.

e-mail dkirk@unm.edu

Pamela Losinski, CPA

Senior Auditor (Internal Auditor III)

Date of Internal Audit hire: September 1983. Prior audit experience: two years public accounting. Masters in Accounting, UNM. CPA.

e-mail plosinsk@unm.edu

Melissa O’Neill

Staff Auditor (Internal Auditor II)

Date of Internal Audit hire: January 1986. Prior audit experience: one and on-half years public accounting. MBA, UNM.

e-mail moneill@unm.edu

Cynthia Sisneros

Accounting Clerk

Date of Internal Audit hire: May 2003.

e-mail csisnero@unm.edu

Lisa Wauneka, CPA, CISA

Information Systems Auditor

Date of Internal Audit hire: June 2002. Prior audit experience: six years internal audit that includes four years information systems auditing and three and one-half years public accounting. BBA, UNM. CPA. CISA (Certified Information Systems Auditor).

e-mail lwauneka@unm.edu

Please contact us by phone at (505) 277-5016 by Fax at (505) 277-2244 or by E-mail at iaudit@unm.edu.

Policies Governing Internal Audit

Internal Audit is responsible for performing the following functions in accordance with Board of Regent’s Policy Manual - 7.2 Subject: Internal Auditing ().

1. Operational Audits, Compliance Audits, Management Audits, Financial Audits and Advisory Audits.

2. Investigative Audits

Investigate complaints regarding fraudulent activity. This is further defined in University Business Policies and Procedures Manual - 7205 Dishonest or Fraudulent Activities ().

3. Specific Complaints

Investigate complaints regarding misconduct. This is further defined in University Business Policies and Procedures Manual - 2200 Reporting Misconduct and Retaliation ().

Be Aware (stop sign graphic)

This page will discuss current audit issues we’ve noticed during our audit work.

Payroll Issues

1. When you record the hours you work each day, you need to record the actual hours worked plus any sick, annual or other leave. Don’t record 8 work hours in a day when you actually only worked for 7 hours.

2. If you take annual leave or sick leave, record it. If you don’t, your co-workers will notice. If we find it, we will recommend administrative action be taken.

3. For hourly employees, don’t record hours that you do not work. Sometimes departments use this method to give raises to employees. Besides being unethical and illegal, when it is discovered administrative action is taken with regard to both the supervisor and the employee.

4. The University must pay you for the hours worked. Your supervisor must approve your overtime. Working overtime not approved by your supervisor may result in disciplinary action.

5. When you make a payroll correction, make sure the documentation supporting the adjustment is sent to UNM Payroll. This ensures that UNM Payroll has the correct information that matches the department’s internal payroll records. We noticed this issue when a department submitted a UNM student’s timesheet twice for the same time period. The student was paid for both timesheets. Instead of working with UNM Payroll to correct the error, the department did not submit a timesheet for the next pay period the student worked.

6. Don’t hire your children or relatives to work in your office. Even if you can technically get around the nepotism problem, it hurts staff morale. The staff may feel that the relative is getting favorable treatment. In addition, it is difficult for your staff to supervise a relative of yours for fear of retaliation.

Other Issues

1. Don’t sign documents that are incorrect no matter who tells you to - even your boss.

2. Don’t sign someone else’s name on documents.

Reporting Fraud and Retaliation

To report fraud or retaliation in accordance with Policy, please contact the Internal Audit Department at (505) 277-5016. The Internal Audit Staff is available 8:00 a.m. to 5:00 p.m. If calling after hours please leave a voice mail and we will return your call. You may also send an e-mail to iaudit@unm.edu or send a Fax to (505) 277-2244.

Training Provided by Internal Audit

Internal Audit provides the following training upon request.

• Preventing Fraud through Management Control

In this two and one-half hour presentation we use examples of fraud to show what can go wrong and explain how the simplest controls can prevent fraud.

• Fraud Awareness Training

In this thirty-minute training presentation we explain how management behavior and awareness can prevent fraud and abuse.

If you would like to attend one of these sessions, please contact the Internal Audit Department at 277-5016.

Internal Audit participates in the following training presentation:

• Grants Management Training

All Principal Investigators on campus are being trained in the process of applying for and managing their awards. This program was developed by Office of the Vice Provost for Research in conjunction with Health Sciences Center Controller’s Office, main campus Controller’s Office and Internal Audit. It is a three-part presentation covering pre-award, post-award and internal audit. If you would like to attend one of these sessions, please contact Employee & Organizational Development at 272-7740.

Internal Controls – Control Self Assessment

(add assessment here – would like assessment to be downloadable in word)

Audit Reports (links to underlying pages)

Investigative Audits

Specific Complaint Audits

Operational Audits

Compliance Audits

Management Audits

Financial Audits

Advisory Audits

Audit Reports

Investigative Audits

2003 Audits

2003-03 The Director’s Law School Attendance 1999-2000

2003-10 Improper Sabbatical Payments

2003-11 University Physicians Associates

Audit Reports

Specific Complaint Audits

Audit Reports

Operational Audits

2003 Audits

2003-13 Review of the Purchasing Card Process

2003-09 Review of Procedures for Selection and Payment of Cable Contractors

Audit Reports

Compliance Audits

2003 Audits

2003-06 Review of Scholarship Selection and Payment Procedures

2003-02 and 2003-08 Project Alma

Audit Reports

Management Audits

Audit Reports

Financial Audits

Audit Reports

Advisory Audits

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