Internal Audit

Purpose

The purpose of the internal audit function is to strengthen the Department of Children's Services' (DCS) ability to create, protect, and sustain value by providing the DCS Commissioner and management with independent, risk-based, and objective assurance, advice, insight, and foresight.

The internal audit function enhances DCS's:

• Successful achievement of its objectives.
• Governance, risk management, and control processes.
• Decision-making and oversight.
• Reputation and credibility with its stakeholders.
• Ability to serve the public interest.

DCS's internal audit function is most effective when:

• Internal auditing is performed by competent professionals in conformance with The IIA's Global Internal Audit Standards™, which are set in the public interest.
• The internal audit function is independently positioned with direct accountability to the Commissioner of DCS.
• Internal auditors are free from undue influence and committed to making objective assessments.

Commitment to Adhering to the Global Internal Audit Standards

The DCS's internal audit function will adhere to the mandatory elements of The Institute of Internal Auditors' International Professional Practices Framework, which are the Global Internal Audit Standards and Topical Requirements. The Director of Internal Audit will report periodically to the Executive Internal Auditor, senior management, and the Executive Internal Auditor (EIA) regarding the internal audit function's conformance with the Standards, which will be assessed through a quality assurance and improvement program.

Authority

The DCS internal audit charter grants the internal audit function the mandate to provide the Commissioner and management with objective assurance, advice, insight, and foresight. The internal audit function's authority is created by its direct reporting relationship to the Commissioner (or designee). Such authority allows for unrestricted access to the Commissioner (or designee).

The role of the Executive Internal Auditor (EIA) in Tennessee was created by T.C.A. 4-4-124 and outlines the responsibilities of the EIA to provide oversight of executive branch internal audit functions. Additionally, T.C.A. 4-4-124(1 )(c) states: "After October 1, 2016, the management and operations for the internal audit function of each executive branch agency shall be established in accordance with this section." T.C.A. 4-4-124(1 )(e) states: "If the executive internal auditor does not assume jurisdiction and control over the internal audit function of an executive branch agency, the agency's internal audit staff shall report to and serve at the pleasure of the commissioner."

The Commissioner and Executive Internal Auditor authorizes the DCS internal audit function to:

• Have full and unrestricted access to all functions, data, records, information, physical property, and personnel pertinent to carrying out internal audit responsibilities. Internal auditors are accountable for confidentiality and safeguarding records and information.
• Allocate resources, set frequencies, select subjects, determine scopes of work, apply techniques, and issue communications to accomplish the function's objectives.
• Obtain assistance from the necessary personnel of DCS and other specialized services from within or outside DCS to complete internal audit services.

Scope and Types of Internal Audit Services

The scope of internal audit services encompasses the entire breadth of the organization, including all Department of Children's Services activities, assets, and personnel. The scope of internal audit activities also encompasses, but is not limited to, objective examinations of evidence to provide independent assurance and advisory services to the Executive Internal Auditor and management on the adequacy and effectiveness of governance, risk management, and control processes for DCS.

The nature and scope of advisory services may be agreed with the party requesting the service, provided the internal audit function does not assume management responsibility. Opportunities for improving the efficiency of governance, risk management, and control processes may be identified during advisory engagements. These opportunities will be communicated to the appropriate level of management.

Internal audit engagements may include evaluating whether:

• Risks relating to the achievement of the Department of Children's Services strategic objectives are appropriately identified and managed.
• The actions of the Department of Children's Services officers, directors, management, employees, and contractors or other relevant parties comply with DCS's policies, procedures, and applicable federal and state laws, regulations, and governance standards.
• The results of operations and programs are consistent with established goals and objectives.
• Operations and programs are being carried out effectively, efficiently, ethically, and equitably.
• Established processes and systems enable compliance with the policies, procedures, laws, and regulations that could significantly impact DCS.
• The integrity of information and the means used to identify, measure, analyze, classify, and report such information are reliable.
• Resources and assets are acquired economically, used efficiently and sustainably, and protected adequately.

Internal Audit Contacts

Kendra Roberts
Audit Director 3
Chief Audit Executive (CAE)
Email: Kendra.A.Roberts@tn.gov

Sam Alzoubi
Audit Director 2
Email: sam.alzoubi@tn.gov

Mark VonDohlen
Audit Director 1
Email: mark.e.vondohlen@tn.gov

Internal Audit Division

Office: (615) 532-1602