Internal Audit is an independent objective assurance and consulting activity designed to add value and improve Cleveland State Community College management systems. Internal Audit helps Cleveland State Community College accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Internal Audit assists Cleveland State Community College's management in the effective discharge of their duties and responsibilities by evaluating activities, recommending improvements and providing other information designed to promote effective controls.

Cleveland State Community College's management has the primary responsibility for establishing and maintaining a sufficient system of internal controls.

Ms. Callais has been the Director of Internal Audit since Fall 2021, guiding internal audit, consulting services and investigations for the college.  She spent over 30 years in corporate accounting in various industries including commercial general contracting, hotel, apartment, golf course & real estate management, long‐term healthcare, interior design, retail clothing, health insurance, law firms, cash advance chains, restaurant/micro‐brewery management, dancing schools, veterinarians and sporting events promotion.  She has functioned as both an employee as well as a consultant to distressed and start‐up companies.    

She joined the accounting department of Cleveland State in 2014 preparing financial statements and budgets for all the college’s grants, as well as many other functions as their Chief Accountant.   A Cleveland, Tennessee native, Denise has a BS in both Accounting and Business Management from Tennessee Wesleyan College (now University) and is a Certified Public Accountant. 



Denise Rogers Callais, CPA
Director of Internal Audit
Cleveland State Community College
P. O. Box 3570
Cleveland TN 37320-3570
(423) 473-2391


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