B.B.A. major: accounting - University of Texas at Austin - May 1973
Internal Audit Experience:
The University of Texas at Austin 1980-1985
Trinity University 1985-1998
The internal auditor has employed at least one part-time student assistant year round. Student assistants are taught the Institute of Internal Auditor Standards and how to evaluate internal controls. The internal auditor has had as many as three student assistants working at one time preparing for the annual financial audit conducted by the external auditors.
The internal auditor has served on the Board of Governors of the local Chapter of the Institute of Internal Auditors (IIA). The internal auditor served on the 1993 IIA District Conference planning committee. Yearly the internal auditor sponsors students at the IIA student night and attends these student night meetings to answer questions about the internal audit profession.
The internal auditor has served on the Board of the Informational Systems Audit and Control Association (ISACA). The internal auditor was President of ISACA in 1995. Yearly the internal auditor sponsors students at the ISACA student night and attends these student night meetings to answer questions about the system audit and control profession. The internal auditor passed the Certified Information Systems Auditor (CISA) exam in 1993.
The internal auditor has served the local chapter of CPA's on the Cooperation with Colleges and Universities Committee for more than 10 years. The internal auditor has coordinated a resume writing and interview workshop for university seniors. The internal auditor was instrumental in the development of the student auxiliary of the local chapter of Texas Society of CPAs. The internal auditor has served as proctor for the CPA exam both in San Antonio and Austin.
The internal auditor has developed the university cash handling policy, the key control policy, the conflict of interest policy and has been instrumental in the development of the business resumption plan and the organizational prior approval system (OPAS). The internal auditor is one of the instructors at the annual cash handling workshop. The internal auditor has made presentations about internal controls to university auditing classes and has been a speaker at various professional continuing education activities.
The Board of Trustees rarely directs the internal auditors
activities; however, their projects receive the highest priority.
Special assignments by the President have the second highest priority.
The external auditors are provided the usual top priority because of the
rarity of Board directed assignments and special assignments requested
by the President. Vice President requests are usually honored as
soon as possible; however, if time is of the essence to the Vice
President the internal auditor will meet with the President in order to
determine which activities would assist him the most. Unusual events
such as cash losses, the internal auditor attempts to review procedures
immediately to assist departments in strengthening their internal controls.
The internal auditor audits the activities approved by the Board for that
Fiscal Year in the order presented if no other activities/concerns have
been requested. Even with this structured approach I sometimes find
I have many irons in the fire at once.