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.
Erica V. Smith, CPA
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:
Investigative Engagements, and
Outcome Follow-up Engagements
Internal Audit Charter
Code of Ethics and Standards of Practice
(Click each circle below for more information about Code of Ethics and Standards of Practice.)