Authority & Oversight

Audit Charter

The Audit Charter outlines the authority and responsibility of the South Texas College – Office of Internal Audits.  In the performance of its responsibilities, the Office of Internal Audits has full, free, and unrestricted access to all of the College’s property, records (manual or electronic), and personnel pertinent to carrying out authorized engagements.  Additional information on the authority and responsibilities of the Office of Internal Audits can be seen at the following: Audit Charter.

Internal Audit Function

It is the policy of South Texas College to maintain an internal audit function to review and appraise business activities, integrity of records, and effectiveness of operations of the College in accordance with the Institute of Internal Auditors International Standards of the Professional Practice of Internal Auditing.

Governance

The Chief Internal Auditor reports functionally to the Board for all audit matters (e.g., charter, audit plan, performance evaluations), and reports administratively to the College President for all day-to-day operations (e.g., payroll, employee leave, workspace, procurement).   The Chief Internal Auditor interacts and communicates directly with the Board of Trustees and presents all completed audit reports to the Finance, Audit, and Human Resources Committee (FAHR).  The FAHR Committee is an essential component of the risk management and internal control infrastructure of South Texas College.  Its primary responsibilities are to assist the President in the oversight of the following:

  • The institution’s internal auditing function;
  • The institution’s financial statement preparation process;
  • Any external public accounting firm hired by the institution;

Members of the Finance, Audit, and Human Resources Committee can be seen at the following: Board of Trustees.

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