Service Excellence Award – Outstanding Team

The goal of Kennesaw State University’s (KSU) Internal Audit Department is: "To partner with management, faculty, and staff to help them do what they need to do in order to accomplish their objectives." Internal Audit's objectives are to assist KSU departments and colleges in managing risks, improving processes, and evaluating compliance with Federal, State, Board of Regents, and KSU policies and procedures.

Internal Audit is required by the Institute of Internal Audit Standards to perform independent, objective assurance and consulting activities designed to add value and improve KSU’s operations. We have gone above and beyond these standards regarding consulting activities by developing and implementing new and innovative customer services that are very beneficial to KSU’s management, faculty, and staff.

The Vision Statement for Internal Audit follows:

In support of the Board of Regents and KSU’s administration, in the effective discharge of their responsibilities, we are dedicated to providing responsive and timely audits, reports, and consulting activities.

Our aim is to be the Internal Audit organization with the foremost reputation for integrity, competence, and customer satisfaction by:

  • Creating an environment of open communication, mutual respect, teamwork, and trust.
  • Developing highly qualified employees dedicated to the concept of continuous process improvements.

Team Description:

KSU’s Internal Audit team consists of the following four employees:

  1. Clayton Dean

Clayton is the Director of Internal Audit. Clayton joined the Department of Internal Audit as Director in April 2006. He previously worked as the Special Assistant to the Regional Director for the Defense Contract Audit Agency, U.S. Department of Defense in Smyrna, Georgia for seven years. Clayton was also the Training Manager at the Defense Contract Audit Agency Training Institute in Memphis, Tennessee for 10 years. Additionally, Clayton has a Master of Business Administration degree and is a Certified Public Accountant (CPA) with more than 30 years of auditing experience. He is a member of the American Institute of Certified Public Accountants (AICPA), the Georgia Society of Certified Public Accountants, the Society of Corporate Compliance and Ethics, the Institute of Internal Auditors, and the Association of College and University Auditors.

  1. Len Ohnstad

Len is the Associate Director of Internal Audit. Len joined the Department of Internal Audit as a Senior Internal Auditor in June 2008. He previously worked as a Senior Auditor for the Board of Regents of the University System of Georgia, AGL Resources, Inc., and Rollins, Inc. Len has a Bachelor of Accounting degree from the University of Minnesota and a Master of Business Administration degree from Kennesaw State University. Additionally, Len is a Certified Public Accountant (CPA) and a Certified Internal Auditor (CIA) with more than 15 years of internal audit experience. He is a member of the Society of Corporate Compliance and Ethics, the Institute of Internal Auditors, and the Association of College and University Auditors.

  1. Jennifer Riva

Jennifer is a Senior Information Technology Auditor. Jennifer joined the Department of Internal Audit as a Senior Information Technology Auditor in March 2008. She previously worked as a Senior Internal Auditor for AT&T and held positions in Information Security, infrastructure support, and auditing with over 15 years of experience. Jennifer has a Master of Business Administration degree from Kennesaw State University and a Bachelor of Management Information Systems degree from the University of Alabama in Huntsville. Additionally, Jennifer is a Certified Information Systems Auditor (CISA). She is a member of the Information Systems Audit and Control Association, the Institute of Internal Auditors, and the Association of College and University Auditors.

  1. Brenda Haverkos

Brenda Haverkos is a Senior Internal Auditor. Brenda joined the Department of Internal Audit in August 2012. She previously worked in public accounting and has over 13 years of experience in auditing both private and public companies. Her industry experience includes a strong focus on auditing non-profit organizations, with a specialty in compliance audits, in accordance with the requirements of OMB Circular A-133. She has also worked in private industry as the Chief Financial Officer at a Federally-funded community health center. Brenda received dual degrees in both Accounting and Finance from Florida Atlantic University. She is a Certified Public Accountant (CPA) and is a member of the AICPA, the Georgia Society of Certified Public Accountants, the Institute of Internal Auditors, and the Association of College and University Auditors.

Accomplishments that Go Above and Beyond our Normal Job Duties:

KSU’s Internal Audit Department developed and implemented a new and innovative consulting service that is considered a “model” customer service and is now used by other internal audit departments throughout the United States. This new customer service, which we named a Risk and Internal Control Assessment, is a teaming activity where departmental managers and their key employees work together with Internal Audit to identify the department’s risks and determine if existing departmental internal controls adequately reduce these risks. The assessment is preventive in nature and is designed to ensure strong internal controls are implemented and functioning effectively before risks materialize and adversely affect operations and processes. Strong internal controls help the department achieve their goals and objectives in a more effective and efficient manner.

During fiscal year 2014, the Internal Audit Department completed 14 Risk and Internal Control Assessments for campus departments and provided presentations on our customer services to the following six organizations:

  1. KSU’s President’s Cabinet
  2. Southern Polytechnic State University’s President’s Cabinet
  3. KSU’s College of Education
  4. The Association of College and University Auditors (Annual Conference)
  5. The Eastern Association of College and University Business Officers (Annual Conference)
  6. The MIS Training Institute (Annual Governance, Risk, and Control Conference)
  7. The Institute of Internal Auditors (Macon, Georgia Chapter Meeting)

The Risk and Internal Control Assessment is:

  1. Voluntary - The department manager sends a request for an assessment to Internal Audit. Internal Audit does not perform these services without a request from the department manager.
  1. Customized for each department. Internal Audit only discusses with the department the risks that are applicable to the department.
  1. Not an audit - We serve as trusted advisors for the department and, therefore, do not issue an audit report.
  1. Quick - Only about five hours of time is required by the department the complete the Risk and Internal Control Assessment.
  1. Free - There is no charge to the department for this customer service.

We consider the Risk and Internal Control Assessment process to be a customer friendly method of partnering with departmental managers and their key employees to help them reduce their risks and improve internal controls without reporting their internal control weaknesses to top management. During a normal audit of a department, we would report all identified internal control weaknesses to top management and the Board of Regents (BOR). This service also provides reasonable assurance to a department that they are ready for an audit by KSU, BOR, State, and Federal auditors.

During a Risk and Internal Control Assessment, Internal Audit meets as a team with department managers and key employees to discuss:

  1. The processes, risks, and internal controls associated with their department. The types of risks discussed include: Management, Operational, Inventory, Reputational, Strategic, Financial, and Compliance (e.g., P-Card, Travel, General Expenditures, Petty Cash, and Cash Handling).
  1. The five essential components of an effective internal control structure. The components are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.
  1. The importance of the identification of risks and implementation of internal controls to the achievement of the department’s goals and objectives.

After teaming with a department manager and key employees, a Risk and Internal Control Assessment Report (which provides a detailed listing of risks and internal controls discussed during the teaming activity) is issued to the departmental manager who requested the assessment and their immediate supervisor.

This customer service has been very well received by departmental managers and top management officials and is perceived as being very beneficial to the university. Some specific examples of positive feedback that we have received regarding this customer service follow:

  1. “The workshops, meetings, website, and other activities that you and your team initiated have been superb vehicles to educate others, increase understanding, and improve the audit team’s overall image on campus. This has been a huge breakthrough. Again, well done!” - KSU’s President
  1. “The feedback indicates it was well received” - KSU’s Vice President for Operations
  1. “I think this is a great new initiative.” - KSU’s Provost and Vice President for Academic Affairs
  1. “It’s good for us to be working closely together and meetings of this type advance that goal.” - KSU’s Vice President for Research and Graduate Dean
  1. “You all did a terrific job today. Thank you so much for coming. Very, very important information shared and we greatly appreciate your time and professionalism. Thank you all for your service to KSU.” - KSU’s Dean of Coles College of Business
  1. “Thank you very much for the time you spent with us doing the Risk and Internal Control Assessment Report and the time you spent compiling the report. It was helpful to us to sit down and think through all of these issues and to make sure that we have good internal controls in place.” – KSU’s Interim Department Chair of the Department of Mathematics and Statistics
  1. “The meeting was very productive and we look forward to the help and advice that you and your team have offered. Thanks again for your time and for the customized services being provided to KSU!” – KSU’s Assistant Vice President of Facilities
  1. “I can’t think of a better way to start off than to have your team work with us to review what we are putting into place before we get too far down the road.” – KSU’s Executive Director of the Sports and Recreation Park Department
  1. “Thank you for taking us through an Internal Audit exercise yesterday. We appreciated the opportunity to openly talk about internal and external challenges we face and how we address them to keep the department running smoothly.” – KSU’s Chair of the Department of Communication
  1. “Thank you for a thorough report. It will be very helpful to the leadership team.” – KSU’s Chair of the Department of Social Work and Human Services

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