Internal Auditing & Management Services
This manual sets forth the standards and requirements that the Fort Valley State University Office of Auditing and Management Services will follow in executing the audit function and shall serve as a guideline for implementing the work to be performed by the auditors. It is understood that the audit guideline may not be strictly adhered to based upon the nature of a particular assignment. The auditor is, at all times, to use professional, reasonable judgment in his/her decision to deviate from these procedures. Substantial deviations from the manual should be pre-approved by the Director of the Office of Auditing and Management Services. This manual should be reviewed and updated periodically in order to ensure that the Auditing and Management Services implements the most current techniques and practices available.
To be recognized by the University community as an integral part of the corporate governance structure by enhancing the University's ability to achieve its mission, goals and objectives.
The first Internal Auditor on the Campus of Fort Valley State University was Mr. Stanley Williams, who served in this capacity from May 9th, 1996 until January 1, 1997 when he became the Comptroller.
The position was vacant for three years between 1996 and 1999. In July, 1999, Mrs. Shirley Williams, then Vice President for Business and Finance hired Mr. Isaac Eferighe, as the Internal Auditor.
The original Charter for the Fort Valley State University Office of Auditing and Management Services was approved and signed on April 18th, 2006, by Dr. Larry E. Rivers, President of the Fort Valley State University and Mr. Ronald B. Stark, then Associate Vice Chancellor for Internal Audits Board of Regents, of the University System of Georgia. The Charter was subsequently revised and approved on December 15th, 2009 by Dr. Larry E. Rivers, President of the Fort Valley State University and Mr. John M. Fuchko, III, Chief Audit Officer and Associate Vice Chancellor for Internal Audits, Board of Regents, of the University System of Georgia.
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