Internal Audit Division
Mission
The Internal Audit Division performs an independent, objective assurance and consulting function to add value to and improve the performance of the Department of Transportation’s operations. The scope of the Internal Audit Division is to determine whether the Department’s risk management, internal control, governance processes, and implementation of best practices, as designed and represented by management, is adequate and functioning in a manner to ensure effectiveness and efficiency of operations, reliability of reporting, and compliance with policies, procedures, laws and regulations. Recommendations are made for improvements in procedures and systems. The audit function is a proactive change agent, providing impartial opinions on the processes reviewed, actions that are workable and cost-effective solutions that help mitigate business risks. Additionally, the Division is tasked with conducting investigations derived from the Virginia State Employee Fraud, Waste and Abuse Hotline.
History
VDOT’s first internal audit function was established in 1967 as a section under the Administrative Task Force. In 1971, the function was reorganized as a section under the Management Services Division with the charge “to determine the degree of compliance with established policies and procedures and to evaluate the economic effectiveness being achieved under existing policies” Based on recommendations from the State Internal Auditor’s review, the Internal Audit Division was established in 1983 and in 1986 the Internal Audit Division improved its independence by reporting directly to the Commonwealth Transportation Commissioner. In 1987 the Internal Audit Division shifted its focus from Division and District audits to functional area audits and as a result, three sections were established: Administration & Maintenance, Construction & Programming, and Automated Data Processing. In 2001 and 2002, the Division underwent a multi-step reorganization where the Internal Audit Division gave birth to the Investigation Division and both were placed under the umbrella of the Inspector General along with the External & Construction Audit Division. Currently, the Internal Audit Division has four Sections (Finance & Administration, Construction, Maintenance, and Information Technology) and three regional offices (Northern, Eastern and Western).
Administration and Finance
The Administration and Finance section is responsible to audit the administrative support functions, such as, staffing, compensation, leave, and civil rights. In addition, the Section audits financial support functions such as the Six Year Improvement Program, Statewide Transportation Improvement Program, VTrans2025, Federal Aid Billing, cash controls, expenditures, procurement, and debt management. The Section also does special projects, system application reviews, and fraud, waste, and abuse hotline investigations that relate to the administrative and financial functions.
Construction
The Construction Audit Section performs audits of Divisions and functions related to highway construction such as engineering, procurement of professional services, right of way, construction (all stages from award to completion), and project monitoring. The Section also audits certain ancillary operations (e.g. civil rights) as they relate to the construction program.
Maintenance
The Maintenance Section is primarily responsible for performing financial and operational audits of maintenance activities included in the special operations six-year program (including those administered by localities). Examples include: plant mix schedule, routine road and bridge maintenance activities, etc. In addition, the Section performs audits of equipment maintenance/inventory, fixed asset inventory, and environment-related functions.
Information Technology
The Information Technology Section is responsible for auditing the automated portions of agency business systems including both those in operation and those under development. They also audit the over-all information systems environment. Security and automated internal controls are the section’s focus in all audits. In addition, they provide technical assistance and consulting to the other Sections of Internal Audit and the other Divisions of the Directorate.
Regional Offices
Three regional offices have been placed across Virginia. These offices perform region-specific audits that relate to functions within their assigned Districts. They also work with the other Sections in the Division to complete statewide reviews. Much of the work in the regional offices involves conducting investigations for the State Employee Fraud, Waste, and Abuse Hotline. In addition, these offices provide onsite expertise and resources to District Management. The Eastern Region, located at the Hampton Roads Bridge Tunnel, serves Hampton Roads, Richmond and Fredericksburg Districts. The Western Region, located in the Salem and Bristol District Complexes, serves those two districts as well as the Lynchburg and Staunton Districts. The Northern Region serves the Culpepper and NOVA Districts.
links – Commonwealth of Virginia
- Department of Accounts - Division of State Internal Audit
- Joint Legislative Audit and Review Commission (JLARC)
- Auditor of Public Accounts
- State Employee Fraud Waste and Abuse Hotline
- VDOT Career Opportunities
links - Other
- American Association of State Highway and Transportation
- Transportation Oversight Providers Network
- Institute of Internal Auditors
Contact Information
Bradley Gales, director
Bradley.Gales@vdot.virginia.gov
Internal Audit Division
Virginia Department of Transportation
Central Office Annex, Room 1409
1401 East Broad St.
Richmond, VA 23219
Phone: (804) 786-9345
Fax: (804) 786-2487
