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.

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.

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.

Report Fraud, Waste, and Abuse

The Department of Children’s Services is committed to maintaining a highly ethical environment and eliminating any misuse of taxpayer money. 

To report suspected fraud, waste, or abuse of DCS resources, fill out the Fraud, Waste, and Abuse Reporting form. To contact the DCS Internal Audit division directly, please email EI_DCS.InternalAudit@tn.gov. Examples of reportable incidents include, but are not limited to:

• Theft of money, equipment, or services
• Fraud or misuse of Grant Funds
• Personal use of DCS assets
• Corruption or Official misconduct
• Personal business on DCS time
• Payroll Fraud
• Gross waste or abuse of DCS Resources
• Purchasing Fraud
• Falsification of documents or reports
• Accepting or soliciting bribes

* Providing your name and contact information is optional; anonymous tips will be investigated with the same level of concern as other reports. However, we will be unable to further discuss the report with you, and our investigation may be limited by our inability to contact you for additional information. If you choose to divulge your identity, the information will remain confidential to the extent permitted by law.

The DCS Internal Audit Division should not be used for reporting routine personnel issues such as employee grievances or complaints relating to civil rights, harassment, and equal employment.

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