DNCR In Progress and Completed Internal Audits
In Process and Completed DNCR Internal Audit Projects
July 1, 2024 - June 30, 2025
| Project Name | Project Objective and Description | Staffing Considerations | Strategic Goal Alignment | Nature of Work | Status & Notes |
|---|---|---|---|---|---|
| Human Resource Hiring Process (FY2023) | A review to determine consistency, efficiency, and effectiveness of the HR operations to include recruiting, processing times, and onboarding. | Operational - Existing IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | In process |
| Emergency preparation practices and Workplace Safety (FY2024) | The audit will evaluate to what extent the Division has adequately provided for the safety of building occupants by effectively communicating preparations for and during evacuation drills and emergencies. The audit will also look at the extent to which safety needs of building visitors and people with disabilities are addressed in the preparation for and during evacuation drills and emergencies. | Operational - Statewide Term Contract (STC) 946C - Supplemental IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | In process |
| Facilities Repair & Maintenance Audit (Historical Resources & Zoo & State Historic Sites) (FY2024) | A review to analyze the current state of facilities within the division, the amount of expenses in repair and maintenance vs. the cost of replacement; evaluate and/or validate critical issues that pose an immediate threat to health, safety, and security of guests, employees, and animals; evaluate the security of the facilities. | Operational - STC 946C - Supplemental IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | In process |
| North Carolina Central University (NCCU) Internal Audit – Quality Assurance Review (QAR) (FY2024) | External project assisting the Council of Internal Auditing to administer the N.C. Peer Review Program per G.S. §143- 747(c)(6). IA Director will serve as Team Lead for NCCU Internal Audit’s QAR which is required once every 5 years. | NA | N/A – project external to DNCR required per IIA Standard 1312 | Governance | In process |
| Internal Audit Procedure Manual | Completion of the IA policy and procedure manual including alignment with new Council of Internal Auditing reporting requirements. | Special Project - Existing IA Resources | N/A – required per IIA Standard 2040 | Governance | Continuous |
| Audit Charter Update | Updating of the Audit Charter to include new NC Council of Internal Audit requirements. | Special Project - Existing IA Resources | N/A – required per Standards 100 & 1010 | Governance | Continuous |
| Quarterly Follow-up Reporting (FY2025) | Monitoring of DNCR management corrective actions resulting from previous engagements | Monitoring - Existing IA resources | Required per IIA Standard 2500 | Risk Management | Continuous |
| Annual and Quarterly Attestation (FY2025) | Annual Attestation requirements for Audit Plan and Quarterly Attestation for Audit Reports. These are to be presented to and signed by the DNCR Secretary. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Continuous |
| Access Security Audit– DNCR DIT (FY2025) | The lack of role-based security and application access reliant on Divisions creates a significant risk that employees have more access than necessary. A factor of this audit should be a review of terminated employees to see how fast terminated employees access is deactivated. | Compliance - STC #8411A - Supplemental IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | Scheduled - November 2024 |
| Cash Management Agency-wide (FY2025) | This audit will review policies, processes, and controls around cash management activities to ensure that sufficient controls exist and are operating effectively to manage and safeguard cash. | Operational - STC #8411A - Supplemental IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | Scheduled - December 2024 |
| Office of the State Controller’s EAGLE Program (FY2025) | Coordinate with DNCR Budget and Finance Office for completion of control testing requirements for the annual EAGLE Program. | Compliance - STC #8411A - Supplemental IA Resources | N/A – required per G.S. §143D-7 | Control | Scheduled - December 2024 |
| Informal Design & Construction Award Process (NC Parks) (FY2025) | Evaluate whether the awarding process for informal design and construction contracts is conducted in a compliant and efficient manner. | Compliance - Existing IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customerfriendly manner. | Governance and Control | Scheduled - January 2025 |
| Risk Assessment & Audit Planning (FY2026) | Annual procedures performed to update understanding of DNCR functions, priorities, and risks to develop audit projects. | Risk Assessment - Existing IA Resources | NA – required per IIA Standard 2010 | Risk Management | Scheduled - January 2025 |
| Self-Assessment (FY2025) | Internal self-assessment to determine conformance with the International Professional Practices Framework (IPPF) and Code of Ethics. | Special Project - Existing IA Resources | N/A – required per IIA Standard 1311 | Governance | Scheduled - May 2025 |
| Self-Assessment Maturity Model (SAMM) (FY2025) | Self-assessment mandated by the Council of Internal Auditing. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Scheduled - May 2025 |
| Productivity Tool Reporting (FY2025) | Requirement to enter and report time spent on engagements, special projects, leave, training and administrative time. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Scheduled - June 2025 |
| DNCR Internal Audit Office – Quality Assurance Review (QAR)(FY2025) | A review of the DNCR Internal Audit function and operations for compliance with the International Professional Practice mandatory requirements (Standards). A Quality Assurance Review is required once every 5 years . | N/A | N/A – project internal to DNCR required per IIA Standard 1312 | Governance | Scheduled - July 2025 |
| Valuation of Capitalized Land Held by State Parks (FY2023) * | A review to determine capitalized value of land held by State Parks. | Operational - STC 946C - Supplemental IA Resources | Goal 3 – preserve, enhance, and expand NC’s natural and cultural resources in an effective, efficient, collaborative, and customer-friendly manner. | Governance and Control | Completed - July 2024 |
| Productivity Tool Reporting (FY2024) | Requirement to enter and report time spent on engagements, special projects, leave, training and administrative time. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Completed - July 2024 |
| Office of the State Controller’s EAGLE Program (FY2024) | Coordinate with DNCR Budget and Finance Office for completion of control testing requirements for the annual EAGLE Program | Compliance - STC 946C - Supplemental IA Resources | N/A – required per G.S. §143D-7 | Control | Completed - July 2024 |
| Self-Assessment Maturity Model (SAMM) (FY2024) | Self-assessment mandated by the Council of Internal Auditing. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Completed - July 2024 |
| Annual and Quarterly Attestation (FY2024) | Annual Attestation requirements for Audit Plan and Quarterly Attestation for Audit Reports. These are to be presented to and signed by the DNCR Secretary. | Special Project - Existing IA Resources | N/A – required per G.S. §143-747(c) | Governance | Completed - July 2024 |
| Quarterly Follow-up Reporting (FY2024) | Monitoring of DNCR management corrective actions resulting from previous engagements | Monitoring - Existing IA resources | Required per IIA Standard 2500 | Risk Management | Completed - August 2024 |
| Self-Assessment (FY2024) | Internal self-assessment to determine conformance with the International Professional Practices Framework (IPPF) and Code of Ethics. | Special Project - Existing IA Resources | N/A – required per IIA Standard 1311 | Risk Management | Completed - August 2024 |
| Risk Assessment & Audit Planning (FY2025) | Annual procedures performed to update understanding of DNCR functions, priorities, and risks to develop audit projects. | Risk Assessment - Existing IA Resources | NA – required per IIA Standard 2010 | Risk Management | Completed - September 2024 |
| Fraud, Waste and Abuse (FWA) Hotline - Case #I25001 | Investigate allegations of fraud waste or abuse and report outcomes to DNCR Management | FWA - Existing IA Resources | DNCR-IA Hotline Tip | Risk Management | Completed - September 2024 |
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