UNT System
Mailing Address
Internal Audit
1155 Union Circle, #311579
Denton, TX 76203-5017
Physical Address
(for overnight mail)
University of North Texas
Marquis Hall - Room 311
Denton, TX 76203
Phone: (940) 565-2153
Fax: (940) 565-2534
Fort Worth Office
UNT Health Science Center
802 Montgomery St.
Fort Worth, TX 76107
Phone: (817) 735-2060
Fax: (817) 735-0551
UNT's internal audit professionals play many roles: auditor, consultant, advisor, facilitator, listener, teacher, and administrator. In these roles, all of our activities are directed toward helping you, our client, achieve your goals. Our focus is on the future. Although we look at how you have done things in the past and how you are doing things today, we use this information to help you make improvements so that you can manage even more effectively.
We understand that you may have concerns about working with us. The word "auditor" sometimes conjures up unwarranted fears in people's minds. Our experience shows, however, that most clients who were initially fearful about their operations being audited have been surprised to find that we welcome client participation in the audit process and that we are much more interested in helping a department operate well in the future than we are ferreting out past mistakes.
The audit process is most effective when you, as our client, are actively involved in helping us understand the results you are endeavoring to accomplish.
There are several ways that a unit may be selected for an audit. They include:
| • | Inclusion in the annual audit plan - each year, Internal Audit prepares a plan that is submitted to the Board of Regents for review and approval. Factors considered in preparing the plan include exposure to loss, results from previous audits, regulatory mandates, operational or personnel changes, and technological developments or system complexity. |
| • | Investigative requests - including reports of suspected financial irregularities, misuse of state resources or systems, and other complex situations. |
| • | Random selection - on a cyclical basis to ensure complete coverage in addressing the range of exposures facing the University. |
Bernest J. Lott, Jr. CFE, CICA
Auditor III
Bernest J. Lott, Jr. is an Internal Auditor III. He holds a BBA in accounting from the University of North Texas, and is a Certified Fraud Examiner (CFE) and a Certified Internal Controls Auditor (CICA). He joined the Internal Audit Department in March 1997. Previously, he served for 19 years with the Texas Comptroller of Public Accounts as auditor, audit group supervisor, field audit manager, and regional director. He is a member of five professional organizations, and in off hours is engaged in various UNT and community activities and affiliations, and enjoys reading, fishing, and other outdoor activities.
See all biographies...