Dallas County Community College District (DCCCD) Internal Audit conducts risk-based assurance engagements and investigations. The risk-based assurance engagement is an objective examination of evidence to provide an independent assessment of governance, risk management, programmatic effectiveness and the control systems within the District.
Additionally, as may be necessary by events occurring during any fiscal year, investigations are performed based upon requests received from key District management personnel and as may be necessary in response to a complaint or concern raised via the District’s Fraud Hotline.
Internal Audit utilized a survey process to solicit feedback from the Board of Trustees, Senior Management and the College Leadership Teams to develop this annual Audit Plan.
The survey collected information based upon the DCCCD Strategic Priorities as to the Mission of the District (Engagement and Impact Categories and Thematic Priorities); and considered the impact of Individuals, Communities, Employers, Organizations, Student Success, Employee Success, Community Engagement, Institutional Effectiveness on each of the following DCCCD Strategic Priorities:
Implement the Integrated Higher Education Network
- Invest in technology and software support
- Redesign and staff organizational structures to support the network
- Remove barriers to network deployment including assessing short-term and long-term facilities' needs
- Reward performance within the network at the individual and organizational level
Serve as the Primary Provider in the Talent Supply Chain Throughout the Region
- Align with business and industry workforce requirements
- Support development, expansion and relocation of small, medium, and large businesses
- Respond nimbly to skills gaps
Create a Diverse and Inclusive High-Performing Work and Learning Environment Leading to Employee and Student Success
- Attract, develop, and retain a high-quality staff that reflects the communities we serve
- Develop and implement a diversity and inclusion strategic plan
- Design and initiate higher education guided career pathways programs for faculty, staff and administrators
- Review and revise the employee evaluation system to incorporate best practices in feedback and recognition throughout the year
Each survey respondent then had the opportunity to evaluate risk based upon the following (applicable) areas:
Operational:
Code of Conduct, District Policy Compliance, Fixed Asset Control, Injury, Illness, Protection Plan, Litigation Management, Physical Security, Records Management, Regulatory Compliance, Reputation Risk, Risk Management/Loss Prevention, Constituency Relations, District Governance
Revenue:
Tuition Revenue, Cashiering Function, Billing Function, Accounts Receivable, Cash Receipts/Applications, Credit Collection/Bad Debts, Revenue Recognition
Expenditure:
Accounts Payable/Cash Disbursements, Capital Assets, Facilities Leases, Purchasing/Purchase Order, Receiving, Time and Expense Reporting, Travel Expense
Treasury/Investments:
Cash Management, Investment Management, Financing Arrangements, Regulatory Compliance
Budgeting/Forecasting:
General Ledger Closing, Management Reporting/MIS, Contracts and Grants Accounting
Information Technology (Campus Computing):
Application/Database Management, Business Continuity Planning, Data Privacy and Security, Key Business Application Management, Network Management, Project Management, System Strategy/Planning, Software Purchasing, Software Licenses
Payroll/Personnel:
Compensation & Benefits Management, Employee Evaluation/Satisfaction Monitoring, Employee Records Management, Payroll Processing, Talent Recruitment/Retention, Training
Other:
Student Financial Aid, Facilities Management, Public Safety and Security, Student Information Privacy and Security, Marketing Communications & Public Information, Institutional Research
Core Audit Plan
DCCCD Internal Audit has identified certain critical areas for inclusion in the Core Audit Plan to ensure that adequate coverage is provided over a reasonable time. The critical areas for Core Audit Plan inclusion are:
- Colleges
- District Operations
- Grants (Audits and Compliance Monitoring)
- Financial Management
- Information Security & Technology
- Student Services
Fiscal Year 2019-20 Audit Plan
The 2019-20 Audit Plan focuses on delivering value to DCCCD with an emphasis on the following risk areas: strategic, operational, programmatic, financial, compliance and IT. If new topics emerge during the Audit Plan period that require more immediate attention, reconfiguration of the plan can be undertaken to accommodate these changes. DCCCD Internal Audit’s goal is to complete 85 percent of the Audit Plan. As each audit is undertaken, risks will be re-evaluated to ensure proper audit coverage with due consideration given to confidentiality, integrity, and availability.
DCCCD Internal Audit utilizes numerous electronic information systems (e.g., document images, financial, data analytics warehouses) in the performance of our audit projects.