Audit Plan for Fiscal Year 1999

Kimberly Hagara

Description

The University of Texas System Administration Audit Office Annual Audit Report Fiscal Year 2004TABLE OF CONTENTS I. INTERNAL AUDIT PLAN FOR FISCAL YEAR 2004 ..................................................................... 1 OVERSIGHT – PART 1 OF 2.......................................................................................................................... 2 SYSTEM ADMINISTRATION – PART 2 OF 2................................................................................................... 5 II. EXTERNAL QUALITY ASSURANCE REVIEW (PEER REVIEW)...................................................... 9 EXECUTIVE SUMMARY ............................................................................................................................... 9 III. LIST OF AUDITS COMPLETED SHOWING SCOPE, OBSERVATIONS/FINDINGS, RECOMMENDATIONS, AND STATUS..................................................................................... 10 IV. ORGANIZATIONAL CHART.................................................................................................... 48 V. REPORT ON OTHER INTERNAL AUDIT ACTIVITIES.................................................................. 49 VI. INTERNAL AUDIT PLAN FOR FISCAL YEAR 2005 ................................................................... 51 OVERSIGHT – PART 1 OF 2................................................................................................................... ...

Informations

• Publié par: Nufor
• Nombre de lectures: 29
• Langue: English

Extrait

 

 

 

 

 

     

 

  The University of Texas System Administration Audit Office     Annual Audit Report    

 

Fiscal Year 2004

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TABLE OF CONTENTS

                       

I. 

 

 

 

Internal Audit Plan for Fiscal Year 2004

 

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Fiscal Year 2004 Audit Plan Oversight – Part 1 of 2   FY 2004 Audit Plan -Oversight        Audit/Project Key Financial and Operating Audits Consulting   Implementation of the Spirit of Sarbanes-Oxley Special Requests     Carryforward   Subtotal    Institutional Compliance Audits   Endowments Consulting   System-wide Compliance Program Support Special Requests Carryforward   Subtotal    Information Technology Audits Internal Controls (Reserve for IT testing related to Sarbanes- Oxley)    UT Brownsville - Financial Aid System  UT Tyler - Student Information System Consulting  UT Pan American - ORACLE Implementation Project UT Health Center Tyler - Hospital Information System  Implementation Project  System-wide IT Security Initiative  Component Consulting Special Requests Carryforward   Subtotal    Core Business Processes

 

2004 Budgeted Hours   0   250 0   0 250       100   250 0 0 350       300 200 100   200 200 200 200 200 0 1,600    

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FY 2004 Audit Plan -Oversight       Audit/Project Audits   Accountability & Performance Measures   UTPB Internal Audit Support   NCAA Audits Consulting Special Requests - Unknown Carryforward   UTSA NCAA FYE 8/31/02   Subtotal    Change in Management Audits Consulting Special Requests Carryforward   Subtotal    Follow-up Audits Consulting Special Requests Carryforward   Subtotal    Audit Projects Reporting   2005 System-wide Audit Plan   Audit, Compliance, and Management Review Committee ("ACMR")   Recommendation Tracking System (Red, Yellow, Green)   Internal Audit Council Consulting   Component Institutions Special Requests   Component Peer Reviews   Unknown Carryforward  2004 Audit Plan

 

2004 Budgeted Hours   300 1,000 600 0 800   20 2,720     600 0 0 0 600     0 0 0 0 0       200 300 400 200   500   100 500   80

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FY 2004 Audit Plan -Oversight 

Subtotal   Total Hours

Audit/Project

 

   

2004 Budgeted Hours 2,280   7,800

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System Administration – Part 2 of 2   FY 2004 Audit Plan -System Administration2004    Budgeted Audit/Project Hours      Key Financial and Operating   Audits      Sarbanes-Oxley & Internal Controls Assessment  Service Dept. Operating Revenues 300    40Salary & related expenditures    120Professional Fees & Services Expenditures   Expenditure Testing 60 UTIMCO 200 Other Audits   Follow-up on Comptroller Audit - Appropriate use of Funds by 160 Source (State vs. Institutional) Assisting Outside Auditors      240 Permanent University Fund, Long Term Fund, Short/Intermediate Term Fund, General Endowment Fund, Permanent Health Fund FYE 8/31/03 -    160University Lands Accounting (ULAO) and Permanent University Fund expenditure testing – FYE 8/31/03    200Audit of Bond Schedules included in the CAFR Consulting    Implementation of the Spirit of Sarbanes-Oxley 200      40Implementation of the Spirit of Sarbanes-Oxley - UTIMCO Special Requests 0 Carryforward  0  Subtotal 1,720     Institutional Compliance     Audits      Endowments 100   Continuing Disclosure & Private Business Use of Tax-Exempt 40 Financed Facilities    300Construction Procurement, Federal Clean Water Act, Sexual Harassment and Sexual Misconduct, Security Sensitive Process, Conflict of Interest and Ethics Consulting       100System Administration Compliance Program   Inspections of account reconciliations and procards 160 Carryforward  0  Subtotal 700 Information Technology   Audits      5

 

FY 2004 Audit Plan -System Administration2004   Budgeted Audit/Project Hours Internal Controls (Reserve for IT testing related to Sarbanes- 300 Oxley) Data Management Audit of UT Austin Hosted Systems 300 UTIMCO - General Controls Audit 400 EGI - Application Audit of UT Touch & Financial Information 300 Systems IT Vulnerability Assessment Action Plan Follow-up 200 Risk Management Claims System Implementation 100 Audit Follow-up 200 Consulting    OIR Peer Review 100   HIPAA Compliance Committee - IT Security Rule 50 Implementation OFPC - Integrated Information Platform Initiative 50 System Administration Departments 50 Special Requests 150 Carryforward     IT Recommendation 2003 Follow-up 100  Subtotal 2,300     Core Business Processes      Audits      Oil and Gas Producers on Permanent University Fund Lands 500    500Management Audit of West Texas Operations  OFPC Management Audit 400   Contract Administration 200   Accountability & Performance Measures 40 Consulting      Process Redesign 100 EGI - Disease Management Programs 200   EGI - Premium Reconciliation 70      Special Requests300 Carryforward     Subtotal 2,310     Change in Management Change in Management Audits      480VC for Administration's New Areas    Department - Police      - Facility Management    - Human Resources  Airplane -      of Information Resources - Office    Technology - Information    - Account Services  SA Compliance -  

 

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FY 2004 Audit Plan -System Administration2004    Budgeted Audit/Project Hours   the Chancellor (includes VC for Administration and Dr. 90Office of Malandra's areas) Consulting0   Special Requests 0 Carryforward 0  Subtotal 570     Follow-up    Audits        100Follow-up on System Administration Audit Recommendations (non-IT) Consulting  0 Special Requests 0 Carryforward 0  Subtotal 100      Audit Projects   Reporting       2002005 Audit Plan    502004 Annual Audit Report   Internal Audit Committee 200   Recommendation Tracking System 160 Department Enhancements    Proficiency and Awareness 200 Consulting      System Administration Departments and/or Executive 80 Management Special Requests 300 Carryforward       2004 Audit Plan 20  Subtotal 1,210          Total Hours 8,910

 

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Deviations from the Audit Plan   Overall A majority of the fiscal year2004 Audit Plan Reportswas completed. were issued for five fiscal year 2004 audits in fiscal year 2005. Several audits in the2004 Audit Plan   related to Sarbanes Oxley and the external financial audit were deferred until fiscal year 2005.   The primary reasons for the deviation from the plan were: •   Delay of the external financial audit until fiscal year 2005. •   Additional executive management requests.   reporting requirements occurred as a result of theIncreased and improving • formation of the Audit, Compliance, and Management Review Committee of the Board of Regents (first meeting held in August 2003).      

       

 

 

 

 

 

 

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II. eR reeP( )weivceanurssw ieev RetnrlaQ auilytA Ex     The University of Texas System Internal Auditing Department Quality Assurance Review – January 200 2

  Executive Summary The Review At the request of the Director of Audits a Quality Assurance Review of the University of Texas System Audit Office was conducted in accordance with professional standards and current practices within the Internal Audit Profession. The Review encompassed all activities of the System Audit Office identified, for the purposes of the Review, as: audit services to UT System Administration offices, support for UT Permian Basin and other components as needed, coordination of component internal audit operations and involvement in the institutional compliance program. A team of three external and one UT System audit directors performed the Review.   Overall Conclusion The University of Texas System Audit Office is in compliance with the Institute of Internal Auditors Professional Standards meeting all of theAttributeandPerformance standards. Audit personnel are experienced, competent and well supervised. Its customers are well satisfied with the services received, and the range of services provided is well aligned with management’s objectives and appropriate to the profession’s revised definition.   A characteristic of a sound professional organization is its interest in continuous improvement. Toward that end the Review Team has observed certain opportunities for the Director’s consideration which may further improve the UT Internal Audit program at both the System Administration level and System-wide.    ***** We appreciate the opportunity to assist the UT System Audit Office in this important effort, and hope that, as intended, it has been a mutually beneficial professional experience.                

 

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