Office of Internal Audit

The Office of Internal Audit reports directly to the Board of Higher Education and indirectly to the President.

Mission Statement: To assist management by providing an independent appraisal of operating systems, ensure sound accounting and administrative controls exist over all aspects of operations, provide assistance to external agencies on behalf of the university, and to provide feedback to management with respect to the following areas:

  • The extent to which established policies and procedures are being followed
  • Economic and efficient utilization of resources
  • Objectives of the university are being met


  • To evaluate the adequacy of accounting, financial and other operating controls and provide recommendations on effective controls at a reasonable cost
  • To provide advice and guidance on new policies, systems processes and procedures
  • To prove attestation in compliance with university policies and procedures and compliance with state and federal regulations
  • To determine the effectiveness and efficiency of the organization in accomplishing its mission and identify operational opportunities for cost savings and revenue enhancements
  • Perform annual system audits, institutional audits and reviews and provide audit assistance to the Office of the State Auditor
  • Conduct investigations reported on EthicsPoint's website or brought to management's attention

Audit Wire

This section features articles of interest and relevance drawn from authoritative accounting, fraud or auditing publications. These articles are selected to shed light on current trends and best practices in the industry and also highlight fraud cases from the Association of Certified Fraud Examiners.

This month's article is published by protivity -- a Risk & Business Consulting Company. You may also review previous articles using the links below.

'A Global Perspective on Risk', published by the Institute of Internal Auditors
Contact Us
Mr. Permy K. Thuha, CPA, CIA, CFE
Director of Internal Audit
1000 ASU Drive 150
Lorman, MS 39096-7500

Mrs. Tomeka Moore, MBA
Internal Auditor

Ms. Tiffany Terrell, M.S.Ed
Administrative Assistant

Phone: 601.877.6118
Fax: 601.877.2307