Audits, Investigations & Advisory Services

Internal audits are an integral part of the services we provide and are determined based upon an annual risk assessment. The audits are planned and carried out in accordance with an annual work plan, which is approved by the President and Board of Trustees. All audits are performed in accordance with the Standards for the Professional Practice of Internal Auditing. The types of audits we conduct are:

Internal Control

Primary objectives are to determine if controls over a process, operation, unit, or programs under review are adequate to protect the University's resources.

Information Technology

Objective is to identify risks and evaluate the adequacy of controls over important computing systems and surrounding infrastructure. This assurance work helps determine the measures needed for IT resources to operate in an efficient and effective manner.

Performance

Main purpose is to evaluate the efficiency and effectiveness of a particular process, operation, or unit.

Compliance

Main focus is to evaluate compliance with pertinent laws, rules, or regulations that govern the process or unit being audited. All audits contain a compliance component.

Business Practices Enhancement Program (BPEP)

BPEP is intended to provide academic administrators with an independent assessment of business operations, including:

  • Control Environment
  • Budgeting, Accounting and Financial Reporting
  • Collections, Deposits, and Cash Funds
  • Property Accounting Services
  • Human Resources Management
  • Payroll
  • Purchasing and Disbursement
  • Travel
  • Research Management and Support
  • Information Technology
  • Auxiliaries
    • Enterprise Auxiliaries
    • Sales and Services of Educational Activities
    • Sales and Services of Non-Educational Activities

Investigations

OAAS is responsible for receipt, review and investigation of allegations related to fraud, abuse and dishonest acts that may violate FSU Policy 4-OP-C-13 - Policy against Fraudulent, Unethical, and other Dishonest Acts or other applicable policies.

Complaints can be made to our office in person, by telephone, via email, letter, EthicsPoint, or a direct report to our office through the Complaint Intake Form on our homepage. You can also contact the FSUPD at (850) 644-1234 or visit their website at police.fsu.edu.

All complaints received will be reviewed and evaluated to determine the appropriate disposition of the complaint information. Not all complaints will warrant an investigation and not all cases are best handled by OAAS. Some cases may be referred to the most appropriate entity/office on campus to review and handle the issues/allegations as they deem appropriate. In cases with a criminal predicate, referrals will be made to the FSUPD or other appropriate law enforcement entities.

OAAS is the office that is tasked with evaluating complaints for whistle-blower determinations for the University. The purpose of the Whistle-blower’s Act (section 112.3187-112.31895, F.S.) is to protect employees from retaliation by management for reporting allegations that meet the defined statutory criteria. If a complaint meets the criteria, the complainant’s identity will be protected excluding specific statutory exceptions.

OAAS’ investigation’s function is accredited through the Commission for Law Enforcement Accreditation (CFA). The CFA has established criteria for Offices of Inspectors General which uphold the highest standards of professionalism. OAAS’ investigation’s function complied with all applicable criteria and received initial accreditation through the CFA in June 2017 and reaccredited status in June 2023.

Advisory Services

Long before the internal auditing standards redefined internal auditing and officially recognized consulting activities as an integral component of the profession, OAAS was providing these services to all levels of the organization. Our consulting activities involve a wide array of services and are fully supported by the University President. During consulting engagements, OAAS advises or partners with management, faculty, and staff.

Call for more information:

OAAS
Undra Baldwin, MS CYBR, MBA, CIA, CISA, CDPSE, CFE, CIG
Chief Audit Officer
(850) 644-0651