Frequently Asked Questions

Where is the Office of Risk and Internal Controls Services located?

The Office of Risk and Internal Controls Services is located at 53 South Main St (Nugget Building), Suite 212, Hanover NH.

How do I evaluation my department's internal controls to ensure they are appropriate?

Internal Controls has designed a self-assessment tool to self evaluate its own internal controls within a department. It is called Dartmouth Operations Self-Assessment (DOSA). This form can be found on our website under Internal Controls section.

What is an internal audit?

Internal audit can be defined as helping departments achieve their stated objectives by analyzing business processes and procedures and developing best practices.

What should I expect during an audit?

There are four processes to an audit at the College:

• Planning: At this stage is to obtain necessary internal and external information and to then create an audit work paper templates.
• Field Work: Auditors schedule times to interview responsible individuals.
• Testing: This stage involves randomly select test samples for evaluation by gathering documentations and assessing such information.
• Reporting: The final report goes to the manager of the audited department. It will be kept confidential in the Risk and Internal Controls Services Office.

May I request an audit?

You may contact the Internal Controls Services if you feel you are a good candidate for an audit. Depending on the urgency of the request and our availability, we might be able to schedule you for an audit in the current year. More likely, your request will be put on a list of potential audits for the following fiscal year. When we create our annual audit plan at the beginning of the following fiscal year, we will consider your group along with other groups who requested audits or who were identified as high risk.

Where do I report a concern about a business ethics matter that I would like to discuss with someone, but I am concerned that my colleagues or supervisors may learn that I raised this concern. What should I do?

The Dartmouth College Business Ethics Helpline is designed to allow you to remain anonymous if you wish when you raise your concern. You may submit your concern in writing to any of the offices listed on the Business Ethics Helplines web page (identifying yourself or remaining anonymous, as you wish), or you may submit your concern online. (The process for receiving information submitted anonymously via the Ethics Concerns Form is designed so that College officials cannot trace your identity.)
You should also be aware that Dartmouth College policy prohibits retaliation against any person who has raised a concern in good faith. Good faith means that you have a sincere belief based on the facts known to you at the time — and more than mere speculation — that there may be an ethical or compliance problem.