Ohio Chief Audit Executive brings order to state agencies: there's a new sheriff in town. ......

• Author: Spieker, Sandy
• Position: Member SPOTLIGHT - Interview

Ohio Chief Audit Executive brings order to state agencies: there's a new sheriff in town. Ohio society member Joe Bell, CPA, CIA has stepped into the role as Chief Audit Executive of Ohio's new Office of Internal Audit (OIA). With a looming deficit and fewer state dollars to go around, Bell is working to make sure state agencies are running as efficiently and responsibly as possible. He took a few minutes to answer questions from Catalyst.

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Explain the genesis and creation of the Office of Internal Audit.

After the coin scandal that affected the Bureau of Workers Compensation (BWC), the need for a better internal audit governance model was apparent. The old system lacked appropriate oversight. House Bill 166, which was supported by OSCPA and State Auditor Mary Taylor, CPA, was passed to address this situation. House Bill 166 centralized the internal audit function to provide oversight over the governor's 19 cabinet level agencies plus the BWC and Department of Taxation.

First of all, the legislation created an independent State Audit Committee comprised of a bipartisan, five-member board of outside professionals. One member is appointed by the governor, and two each are appointed by the leaders of the House and Senate. The committee is independent of state government, which means the group checking the systems isn't reporting to those responsible for those systems.

Functionally, the OIA reports to the State Audit Committee. This new agency will conduct internal audits within state agencies to evaluate and improve the effectiveness of risk management, internal controls and governance processes. The mission is to provide quality auditing services that result in reduced costs, gains in operational efficiencies, strengthened internal controls and improved practices and policies.

The State Audit Committee and the Office of Internal Audit will work closely with the external auditor of state on the oversight of internal and external audit activities. Administratively, the OIA reports to the head of the Office of Budget and Management, Pari Sabety.

How would you describe your role as Chief Audit Executive?

My job is to create and implement the Office of Internal Audit. We've hired Crowe Horwath to help develop policies and procedures that will establish a framework for going forward. As we are creating position descriptions and establishing audit manuals, I'm also making sure everything aligns with the standards of the...