Office of Audit Services

“AVERTING FRAUD THROUGH PREEMPTIVE AUDITING”

WELCOME TO THE OFFICE OF AUDIT SERVICES

The Office of Audit Services serves as an independent and objective unit within the Southern University at Shreveport System campus that assists management in its evaluation of the internal controls that are in place to support the integrity of their assertions and to protect against fraud and malfeasance.

We encourage you to review this information, and feel free to contact us with any questions, suggestions, or feedback you may have.

Sincerely,

Arthur C. Smalls, Jr., CPA

Director of Audit Services

                                 OUR MISSION

The mission of the Office of Audit Services is to promote the realization of the institution’s mission by providing reasonable assurance that the institution is in compliance with the governing laws, policies, and procedures. To this end, Audit Services assists management in assessing and strengthening the internal controls designed to achieve program objectives.

GENERAL SCOPE

INSTITUTIONAL GOVERNANCE

• Fraud: Intentional misrepresentation in the reporting of either the financial statements of an entity or any documents prepared by that entity that has been issued or prepared for internal or external users.
• Malfeasance: While serving as an employee of SUSLA, knowingly executing behavior or practices that go beyond the scope of legal authority that is contrary to policy, rules, and regulations.

       REPORTING EMPHASIS

       Reporting is focused on providing reasonable assurance, through internal controls, that financial statements and documents for third-party review are free of misstatements that have the potential to negatively impact the university’s accreditation, document reliability, and the community’s perception of the university’s integrity.

AUDIT SERVICES HOTLINE (318) 670-6621

Audit Services Hotline provides confidentiality to faculty or staff member wanting to report concerns of fraud or malfeasance at Southern University at Shreveport.

Audit Services Hotline connects all callers to a voice mailbox where messages may be left regarding their concerns, 24 hours a day, 7 days a week.

Audit Services Hotline is maintained daily by the Office of Audit Services and all calls are forwarded to the Director of Audit Services for further review.

Callers can remain anonymous or provide their name and a phone number if they would like to receive a return phone call.

In all cases, ALL CALLS ARE KEPT STRICTLY CONFIDENTIAL.

When calling to report any concerns, please provide as much information as possible, including:

• Description of Activities  
• Dates and Times of Occurrences
• Names and/or Departments Involved

This information will help Audit Services determine the direction of an investigation or follow-up.

The Office of Audit Services has a commitment to “Excellence, Integrity, Accountability, and Service” at Southern University at Shreveport, and we hope that you have the same. If you witness any questionable activity, please don’t hesitate to call the

 Audit Services Hotline at (318) 670-6621.

SPECIAL AUDIT REQUEST FORM (pdf)

AUDIT SERVICES PUBLICATIONS:

         * Audit Services Hotline Presentation (ppt)

         * Audit Services Brochure (pdf)

         * Audit Services Hotline Information (pdf)

Office OF AUDIT SERVICES

Metro Center

610 Texas Street

Suite 400-A

Shreveport, Louisiana 71101

OFFICE: 318.670-9695

FAX: 318.670.6694

HOTLINE: 318.670.6621

Arthur C. Smalls, Jr., CPA

Director of Audit Services

318.670.9672

Mrs. Natalie J. Ellison

Administrative Assistant II

318.670.9695