WSU Audit Update Blog

In the rush to complete tasks, documentation, review, and approval requirements may be viewed as obstacles. However, a recent incident at the University of Connecticut, where a faculty member faces first-degree larceny charges, underscores the importance of these requirements. They are not obstacles; rather, they ensure accountability and help keep our resources applied to our mission.

I subscribe to "The Art of Noticing," a Substack newsletter by journalist and author Rob Walker. Rob recently launched a Supporter Spotlight series in his newsletter to get to know his subscribers better. To kick off the series, he featured a diverse group of four individuals: a photographer, an accountant and internal auditor, a researcher, and an executive coach. I briefly share my background and interests, and describe how it helped inspire the WSU Internal Control All-Star Credential.

The Public Policy and Management Center (PPMC) collaborates with public and private sector organizations to conduct research, evaluations, training, and community development. Their work is well-known and highly regarded in government and non-profit circles. The PPMC team recently gathered to deepen their understanding of internal controls and earn recognition as Internal Control All-Stars.

I occasionally host in-person Internal Control All-Star sessions for those who want more interaction and discussion about the materials covered. Seven additional All-Stars earned their credentials at our July in-person session.

I developed the Internal Control All-Star badge course in an on-demand format. However, I soon realized that some prefer more interaction and discussion about the materials covered.  In response, I organized the first in-person Internal Control All-Star session, where five new Internal Control All-Stars earned their credentials. 

Several colleges, departments, and individuals have found value in the WSU Internal Control All-Star credential, with more than 100 All-Stars earning recognition already. Under the leadership of Dean Marie Bukowski, the College of Fine Arts has 15 All-Stars. I recently met with them to express my appreciation and inquire about their most memorable takeaways.

Everyone has a role in internal control. Those earning the WSU Internal Control All-Star digital credential have demonstrated their understanding of their vital contribution to the university's internal control system. President Muma recently recognized the Internal Control All-Stars with his Rick Rewards for January 2024.

Internal controls help keep our resources applied to our mission and the university's arrow pointing up! Here, you can watch the full 20-minute internal control video uninterrupted. Take a 12-question quiz to reinforce your understanding and learn how to earn a digital credential as a WSU Internal Control All-Star.

What can happen in a department with a poor control environment, where controls are lax, oversight is poor, and no one says anything or follows up? Here, we review what a California university learned when the control environment in one of its departments was lacking.

The final component of our internal control pyramid, monitoring, appropriately resides at the pyramid's apex. Our last video segment recaps how everyone in an organization has a role in internal control and the characteristics an organization "in control" demonstrates.