The internal audit function was established in 1964 as part of the duties of the Assistant Treasurer who reported to the Vice President for Business Affairs. Sam Whitaker served in these two capacities until 1970. Clifford Sterling followed Mr. Whitaker until 1975, when a full-time Internal Auditor position was established which reported directly to the President of the College. Paul Koehly was appointed to the new position in 1975 and in 1977 hired a full-time secretary and two part-time auditors. By 1982, his staff consisted of two full-time auditors and a part-time secretary. In April 1984, the reporting relationship was changed so that the Director reported to the Board of Visitors. In August 1984, Jacob Nelson was appointed Director and increased his staff to four auditors and one full-time fiscal technician. By this time, the Director was also responsible for auditing Richard Bland College. In May 1995, Mr. Nelson resigned and the Board appointed Mike Stump acting Director and subsequently Director in April 1996. In January 2014, Mike left the Office and joined the College's Mason School of Business as a clinical associate professor.
Audit and advisory reports are addressed to the Chair of the Committee on Audit and Compliance with copies to members of the Committee, the appropriate college president, and others directly impacted by audit findings. All reports are reviewed and signed by the Director. The Director also provides summarized reports to the Committee on Audit and Compliance. The Director promptly reports any suspected fraud, waste, or abuse to the Committee on Audit and Compliance, presidents, and when appropriate, Auditor of Public Accounts (APA), State Inspector General, William and Mary Police, and State Police. The Director regularly consults with the presidents, provosts, deans, and vice presidents of the colleges. The Office shall have unrestricted access to all activities, properties, personnel, and records of the colleges to the fullest extent of the law. The Office retains and releases records in compliance with applicable laws. Should the Director leave employment for any reason, the Committee on Audit and Compliance will interview the departing Director.