LANL AUDIT PLAN

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• Publié par: Viwyir
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• Langue: English

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN

FISCAL YEAR 2001 NARRATIVE & ASSUMPTIONS

Los Alamos National Laboratory

________________________________________________________________________________________________

1.

Available Hours

—

The 2001 fiscal year at Los Alamos National Laboratory (LANL) begins on

October 1, 2000 and all factors in this plan pertain to this period of time.

The audit plan is based

on 8,332 available hours (4.8 FTEs).

The number of FTEs includes 4 FTE internal auditors, 0.6

FTE Audit Manager, and 0.2 FTE Audits and Assessments Director.

The professional staffing

level is 6 FTEs.

2.

Indirect Hours

— The estimated indirect percentage of 13% is less than the guidance norm of

15%.

Professional development for planning purposes includes an allowance of 60 hours per

auditor.

This allowance accounts for 40 hours for continuing professional education (CPE) and

20 hours for other specialized training specific to the Laboratory.

3.

Audit Program

— The coverage of the Audit Universe is closely related to the high risk

components, although there is more coverage of the second tier risks than specified by the annual

goal.

All but one of the highest risk areas are covered between the FY 2000 and 2001 audit

plans. Eight of the twelve audits scheduled are in the top 13 Tier 3 scores ranging from 580 to

730 (Four Tier 3 processes scored 580 points resulting in 13 top risk areas rather than 10).

Two

audits have been scheduled from a process that scored 570 points.

The Allowable Cost Audit,

with a score of 560 is contractually required.

Another audit, with a risk score of 560, was

scheduled because it forms the foundation for other, high-risk scoring audits in the area of

information and communications.

The Supplemental Audits are follow-up of prior year audits.

4.

Advisory Services

— Budgeted hours for consultations are based on anticipated levels of special

projects/requests.

The majority of the internal control and accountability and external audit

coordination services are performed by a separate group within Audits and Assessments and the

budgeted hours include only the anticipated time that will be spent by internal auditors to assist in

these areas.

Investigations—

Investigations are conducted by the Internal Evaluation Office within Audits and

Assessments.

5.

Support Activities

— Support activity hours are within the guidelines for this category.

Annual

audit planning for both UC and DOE and quarterly reporting activities are included in this

estimate, along with time estimated to learn new computer audit techniques such as ACL.

Quality

assurance estimates include estimated hours for external peer reviews and internal QA reviews.

6.

Total Direct Hours & Percent

— Total direct hours represent 87% of the total net available

hours which exceeds the 85% guideline.

7.

Time Phasing Assumptions

— Time phasing was used where possible.

Quarterly allocation of

indirect hours was based on prior year experience.

This accounts for Laboratory holiday

schedules, high vacation periods, anticipated sick leave, and varying professional development

times.

Audits will be allocated based on risk ranking and a natural order of progression as they

relate to each other, especially for the audits scheduled in the information and communication

area.

8.

Other Matters

— Requests for special reviews are increasing and may impact the department’s

ability to complete the planned audits.

Hours are budgeted at the midpoint suggested for

consultations, but it is nearly impossible to determine so far in advance what the actual requests

might be.

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

LANL

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personne

6

1

7

(Provide detail of any changes, e.g. date,

classification level, etc. Provide separate

narrative on any reductions.

Assoc.IAD

Prof.

II.

Actual FTE's

IAD

or MGR.

Staff

Total*

Beginning of Period

0.2

0.6

4

4.8

Anticiapated Additions**

Estimated Separations**

End of Period

0.2

0.6

4

4.8

*

Footnote the approximate number of professionals assigned to Health Sciences during the period on an FTE basis.

** Use assumed start and leave dates to calculate weighted average FTE's below.

III.

Gross & Net Available

Hours Calculation

Total Year

1st

2nd

3rd

4th

Hours

Quarter

Quarter

Quarter

Quarter

Weighted Avg.

FTE's**

4.8

4.8

4.8

4.8

4.8

Hours in the period

2080

520

520

520

520

Sub-Total

9984

2496

2496

2496

2496

Other Resources:

Overtime

Contract Labor/Interns

Recharge In or (Out)

Admin. & Other

Sub-Total

0

0

0

0

0

Gross Available Hours

9984

2496

2496

2496

2496

Less Non-Controllable Hours

1652

634

461

250

307

Non-Controllable Percent

16.5%

Total Net Available Hours

(1)

8332

1862

2035

2246

2189

(1)

Must tie to "Total Net Available Hours" on Schedule 2 - Annual Resource Allocation

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION

SCHEDULE 2

FY 2001

LANL

Distribution of Net

Available Hours

UCOP %

Plan

Total Year

1st

2nd

3rd

4th

Guideline Percent

Hours

Quarter

Quarter

Quarter Quarter

Indirect Hours

Administration

5--10%

10%

832

208

208

208

208

Professional Development

2--5%

3%

240

60

60

60

60

Other

0--3%

0%

0

0

0

0

0

Total Indirect Hours

1072

268

268

268

268

Total Indirect Percent

15%

13%

Direct Hours

Audit Program

Planned Audits - Current Year

53%

4400

380

1201

1414

1405

Planned Carryforward Audits

10%

800

800

Suppl. Audits - Current Year

10%

2%

200

50

50

50

50

Total Audit Program

5400

1230

1251

1464

1455

Total Audit Percent

40--60%

65%

Advisory Services

Consultations/Spec. Projects

1100

250

250

300

300

Systems Dev., Reengineering Teams, Etc.

0

Internal Control & Accountability

80

20

20

20

20

External Audit Coordination

80

20

20

20

20

IPA, COI & Other

0

Total Advisory Services

1260

290

290

340

340

Toa Advisory Percent

10--25%

15%

Investigations--Hours

0

Investigations--Percent

10--20%

0%

Audit Support Activities

Audit Planning

208

16

120

56

16

Audit Committee Support

40

8

16

8

8

Systemwide Audit Support

0

Computer Support

192

50

50

50

42

Quality Assurance

160

0

40

60

60

Total Audit Support

600

74

226

174

126

Total Audit Support Percent

5--10%

7%

Total Direct Hours

7260

1594

1767

1978

1921

Total Direct Percent

85%

87%

Total Net Available Hours

(1)

8332

1862

2035

2246

2189

Total Net Available Percent

(2)

100%

100%

100%

100%

100%

100%

100%

(1)

Must tie to "Total Net Available Hours" on Schedule 1 - Personnel

(2)

Must equal 100% or there is an error

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UNIVERSITY OF CALIFORNIA

INTERNAL AUDIT PLAN DETAIL

SCHEDULE 3

FY 2001

LANL

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Carryover--(WIP)

Administrative Controls in CST Division

Y

400

J.aa.00.06

G&A Funding Process

Y

400

E.k.05

Subtotal Carryover

800

New Audits

Computerized Maintenance Management System (CMMS) Implementation

Y

450

G.g.02

Total Integrated Procurement System (TIPS) Implementation

Y

450

G.g.02

Administrative Controls in NMT Division

Y

550

J.a.00.04

Construction Project Management

Y

500

D.b.02

Administrative Computing Infrastructure Utilization

Y

300

G.e.01

Internal Access Security Controls in the Administrative Networking

Y

500

G.e.01

Facility Life Cycle Management

Y

500

D.d.02

JCNNM Work Order Process

Y

500

D.d.02

Allowable Cost Audit

Y

350

J.b.05

Physical Controls in the General Information Technology (IT) Environment

N

300

G.d.02

Subtotal New Audits

4400

Total Plan Audits

(1)

5200

Planned Advisory Services

(Used where known advisory services will address high risk areas

and thus their inclusion here provides a basis for statistical

calculation of coverage of items risk ranked as high.

Other known

Advisory Services (e,g, CSA assistance to controllers) should also

be listed.)

Other Advisory Services as yet unknown should be added

as a lump sum so that a total ties to Schedule 2.

(1)

Must tie to "Planned Audits" on Attachment D (Schedule 2 - Allocation Worksheet)

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UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

LANL

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

3550

8

Advisory Services

Investigations

0

0

Total

3550

8

Percentage

N/A

68% 80--100%

*DEFINITION OF HIGH RISK

The highest 10 risk scores assigned at the local campus or laboratory.

II

Coverage of Next Tier Risks**

Hours

Number

In Planned:

Audits

1650

4

Advisory Services

Investigations

0

0

Total

1650

4

Percentage

N/A

32%

N/A

(Info only)

**

DEFINITION OF NEXT TIER RISKS

The

NEXT

10 highest risk ranked items after the

HIGH

risks.

III

Distribution of Tier 1 Audit Coverage

Hours

Pct.

A

Auxiliary, Business, & Employee Support Services

0

0%

B

Development & External Relations

0

0%

C

Environmental Safety and Security

0

0%

D

Facilities, Construction & Maintenance

1500

29%

E

Financial Management

400

8%

F

Human Resources & Benefits

0

0%

G

Information & Communications

2000

38%

H

Campus Research Departments & Instruction

0

0%

I

Health Sciences Research, Instruction & Clinical Services

0

0%

J

Lab Research Programs & Processes

1300

25%

K

Office of the President

0

0%

Total

5200

100%

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