Purpose and Mission
The Internal Audit Office at Southwest Tennessee Community College provides independent, objective assurance and consulting services that support the College’s mission.  

Scope of Work
To fulfill this role, Internal Audit conducts risk‑based audits, assurance engagements, advisory services, and investigative reviews aimed at strengthening internal controls, enhancing risk management, improving operational effectiveness, and supporting sound governance practices.

Authority and Access
The Internal Audit Office is granted full, free, and unrestricted access to all records, data, systems, property, and personnel relevant to the performance of audit activities. This authority is established by Tennessee Code Annotated § 49- 14-102 and Tennessee Board of Regents (TBR) Internal Audit Policy 4.01.05.00. Internal Audit is authorized to obtain the necessary cooperation of College employees and external parties engaged in institutional activities.

Organizational Independence
The Internal Audit Office maintains organizational independence to ensure the objectivity and impartiality of its work and reports functionally to the Tennessee Board of Regents Audit Committee through the Chief Audit Executive (CAE) and administratively to the President of Southwest Tennessee Community College. This dual reporting structure provides direct and unrestricted communication with the Audit Committee, the Chancellor, and the College President.

Professional Standards
Internal audit activities are conducted in accordance with Tennessee Board of Regents (TBR) Internal Audit Policy 4.01.05.00 and Tennessee Code Annotated § 49‑14‑102. The internal audit function is further guided by the International Professional Practices Framework (IPPF) established by the Institute of Internal Auditors.