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About IAO

Tennessee Board of Regents Policy 04:01:05:00, Internal Audit requires community colleges to employ at least one internal auditor or an approved agreement with another TBR institution to provide audit services.

Internal Auditor
Erica V. Smith, CPA
Columbia Campus
Pryor 107

The Internal Auditor reports to the President of Columbia State and holds a dual reporting responsibility to the Tennessee Board of Regents (TBR) Audit Committee through the TBR System-wide Chief Audit Executive. 

The IAO provides service to the institution by partnering with management through training and awareness programs, and through four types of engagements:

Assurance Services
Consulting Services
Investigative Engagements, and
Outcome Follow-up Engagements

Internal Audit Charter

Code of Ethics and Standards of Practice

(Click each circle below for more information about Code of Ethics and Standards of Practice.)

Principles-hotspots principles of ethics

  Confidentiality Competency Objectivity Integrity
Click to go to integrity section Click here for Objectivity Info Click here to learn more about Compentency Principle. Click here to learn more about Confidentiality principle.

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1665 Hampshire Pike, Columbia TN 38401 | 931-540-2722
Content © 1996-2013 Columbia State - All Rights Reserved. Columbia State Community College, a Tennessee Board of Regents institution, is an equal opportunity, affirmative action institution.