Leveraging Your ACUA Network for Audit Recommendations
September 20, 2018
There are many reasons to go to ACUA conferences, both professionally and for some personal reprieve. However, the main takeaway from these conferences is the opportunity to network with a knowledgeable group of peer professionals. These professionals can provide insights into audit topics and compliance processes that you are tackling, or will be tackling soon, at your organization. Recently the Portland State University’s Internal Audit office performed an audit of Title IX compliance processes.
Title IX regulations require institutions receiving Federal funds to:
• Adopt and publicize policies that prohibit discrimination
• Adopt and publish grievance procedures for Title IX complaints and investigations
• Designate at least one Title IX coordinator to respond to violation allegations
In addition to these regulations, there is a large volume of best practices and recommended guidance on Title IX regulations available that colleges and universities should consider and analyze when conducting an audit of this topic. However, different higher education professionals interpret the best practices differently. So, now the conundrum of deciding which best practices to consider, and what the benefits and potential weaknesses or costs are of each? This is where the value of the ACUA network kicks in to help efficiently and effectively assess complex audit projects.
ACUA members were a great resource, as they provided networking advice, internal control practices to consider, and benchmarking data...
One of the best practices for Title IX is taking steps to provide training to an institution’s student body regarding Title IX policies and procedures, and identifying what resources are available for them. During Portland State
University’s audit, the institution did have a process to train students on Title IX policies and procedures, and inform them of the resources available to students; however, the completion rates for this training were relatively low when benchmarked against peer institutions. Management’s goal was to obtain a 100 percent completion rate for the online training course. Internal Audit surveyed peer institutions to help determine how they incentivized or guided their student body to enhance completion rates with Title IX training. This is where Connect ACUA and peer networking relationships built at ACUA conferences came in handy.
A post was made to Connect ACUA to gain insight from other universities on how to tackle this issue. Individuals from a variety of schools shared their solutions, which included implementation of policies, procedures, and control processes. One internal control option some colleges and universities elected to implement, through an Office of Civil Rights resolution agreement, was to place registration holds on students’ accounts until the required Title IX training was complete. Another control option was to create a policy and procedure requiring all students to take Title IX training by a specific deadline date and, if the training was not completed by that date, assessing a defined fee on their student account. That fee could then be used to fund Title IX related operations and support services for university students and a portion of the fee may be refunded back to the student upon completion. Institutions that implemented this model saw a significant increase in completion rates.
During this process, ACUA members were a great resource, as they provided networking advice, internal control practices to consider, and benchmarking data on training effectiveness rates under current Title IX training policies and procedures implemented at their institutions. This information was used to develop value-added recommendations to university leadership that aligned with Portland State University’s mission, vision, and values. Thank you, ACUA!
The advantage to networking is the time savings that result. In a matter of minutes, effective control and compliance processes were shared.
The advantage to networking is the time savings that result. In a matter of minutes, effective control and compliance processes were shared.Traditionally, finding the best solution comes from careful planning and research, as well as time spent during fieldwork. Each ACUA conference is filled with individuals willing to share good auditing procedures or control ideas. Plan to attend an upcoming ACUA conference, stay active on Connect ACUA, and experience the benefits yourself!
About the Author
David Terry
David Terry, CPA, CFE, CIA leads Portland State University’s Internal Audit Office. He has more than 17 years of experience in auditing and also holds positions as an audit committee member on two Oregon governmental audit committees.
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