UCOP FY 2001-2002 AUDIT PLAN

University Auditor

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• Publié par: Ebbe
• Nombre de lectures: 23
• Langue: English

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN 2001-2002 NARRATIVE & ASSUMPTIONS   Office of the President ______________________________________________________________________________     1. Available Hours --Describe the basis for the number of FTEs in the plan including any change from current year staffing levels, time frame for filling open positions, assumed turnover and impact on available hours, and any positions authorized but intentionally left open for necessary salary savings.   UCOP Authorized Personnel remains constant. Two authorized professional positions have been and continue to be left open to realize salary savings. Planned actual FTEs at the beginning and end of the period are expected to be 8.9.   Although we are not anticipating any turnover this year, this years plan is based on a weighted average of 7.9 FTEs. This takes into account the possibility of turnover which, if last year is any indication, would have a significant negative impact on our ability to accomplish the plan. To accommodate this possibility, we have opted to take a conservative approach and assume the loss of one employee over the course of the year. The 7.9 FTEs also reflects the one employee who has elected to work an 11-month schedule.    Separately describe the basis for any hours in the Other Resources category; e.g. temporary assistance, interns, paid or unpaid overtime, or re-charge to another internal audit department (negative). No use of Other Resources is planned for the upcoming fiscal year.   Indirect Hours --Describe any unusual variances from expected norms. For example, Non-Controllable time which is budgeted differently from leave permitted by H.R. policies, Professional Development different from guidelines, or Other reflecting the impact from an office relocation etc. Comment on the manner in which Directors time is allocated to administration versus audit projects, especially if the overall indirect percentage is unusually high (greater than 20%) or low (less than 10%). No unusual variances from the norm are expected. Director, as well as Manager, time has been allocated to administration based upon current year experience. No significant differences are expected in the upcoming year. Hours charged to administration reflect actual time spent on administrative activities. Audit Program --Comment on coverage of the Audit Universe and its high-risk components, using statistics from Attachment F-4 (Schedule 4 Plan Statistics), as appropriate. Comment also on the basis for the hours assumed in Supplemental Audits.   Note that while Supplemental Audits is intended to acknowledge the dynamic nature of our environment--and also our on-going risk assessment--it is not intended to undermine our ability to audit highly ranked risks or mask accountability for our time. Comment

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F also on the extent of obligated time versus time freely available to assign by the Audit Director on a risk assessment basis. High risk components of the UCOP Audit Universe will be well covered in the upcoming years proposed audit plan. Of the 10 items identified as highest risk (adjusted for duplicate topics), 9 are included in the proposed audit plan. Note that for 2 of the top 10 ranked items, multiple projects are planned, with the projects being complementary and not duplicative. The topics covered by multiple projects are Outreach (audits are planned of several different components of Outreach) and UC Merced (advisory services are planned related to general issues as well as the planned construction). The one top 10 item that is not being addressed in this years plan is Employee Medical and Other Plan Premiums, which is being audited currently as part of the fiscal year 2000-2001 plan (Consolidated Billing). The results of the audit are expected to reduce the risk associated with this subject to an acceptable level so additional work in the upcoming fiscal year is not considered necessary. Seven of the next 10 highest risks are also included in this years plan, either as audits or planned advisory services. Our proposed audit plan covers our major customer areas at the Tier 1 audit universe level as follows: Financial Management (13%), Human Resources and Benefits (12%), IR&C (14%), and the Office of the President (56%). A pie chart that depicts this distribution of time is included in Schedule 3 of the Annual Plan. A separate chart that depicts the breakdown of time to be spent in connection with Office of the President functions as well as the other major functions was presented to the UCOP Audit Workgroup at its April 10 meeting (meeting at which the proposed audit plan was approved). Supplemental audit hours were based to a large extent on the UAO Guidelines. We have not done a large amount of supplemental work, focusing instead on providing comprehensive coverage of high risk topics. The hours allocated to supplemental audits will allow us to address any changing circumstances that might arise during the year. Also, if we do not experience the turnover allowed for with the conservative approach taken to the calculation of available time, we will have additional hours and opportunity to devote to supplemental audits. Advisory Services --Note IPA (Information Practices Act) and COI (Conflict of Interest Coordination) activities would be reported here and are reflective of the roles assigned to UCSD and UCSC respectively. However, any location expecting to spend time on these matters (outside of project specific time that should be charged to the project) can budget and charge time here. Comment on material changes from historical patterns if any are projected. Comment also if any projected change is a result of recharacterizing hours historically charged elsewhere or on any efforts to promote Advisory Services in your environment. Feedback from our recent Quality Assurance Review indicated a strong desire on the part of our customers for additional advisory services. During our risk assessment interviews, we heard about a variety of potential advisory service opportunities, several of which would represent appropriate ways to address some of the high risks in our audit universe. Accordingly, we are planning to perform a number of advisory service engagements, although we do not as yet have client commitment. The planned advisory

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F services and a preliminary estimate of hours are shown on Schedule 3 of the Annual Plan. Additional hours will be assigned to advisory service engagements as they arise during the year. The percentage of time allocated to advisory services in this fiscal years plan represents an increase over the prior year (17.74% this year vs. 13.37% last year) to reflect the increased emphasis and attention to this line of business. Investigations--Comment on material changes from historical patterns if any are projected. If a basis other than historical patterns was used to estimate investigations comment on that basis. UCOP historically has not experienced the need for nor have we performed a large amount of investigations work. One reason is that the Director of Investigations is on site and is able to handle some of the investigations that might be called for with assistance from OP Audit staff. We have allocated 800 hours to Investigations, which we believe will be adequate. This represents an increase over the prior years investigations hours (5.88% in this years plan vs. 4.67% in last years) and is somewhat below the UAO Guideline percentage of 10-20%. Support Activities --Quality Assurance may be used for local QA programs as well as the systemwide program. However, care should be taken to charge time only for formal QA program efforts such as post issuance report reviews, post completion checks for documentation and compliance with standards and local procedures. It should not be charged for any project specific time that belongs in the project and is not a substitute for supervision, secondary review or pre report issuance quality assurance measures. Comment on the assumptions that drive significant hours in these categories and any variances from historical or normal commitments of time in these categories. Examples might include an increase in commitments to Quality Assurance teams, managers new assignments to systemwide workgroups and the like. Assumptions used in assigning hours to Audit Support Activities are based on historical performance and expectations for the upcoming year. The percentage of time allocated to these activities is essentially the same as last year (10.25% in this years plan vs. 10% in last years plan) as are the hours allocated to the individual categories. Systemwide Audit Support remains our most substantial category in terms of hours. The allocation presumes that the Director, Manager, and IT Director will continue to be actively involved in their assigned strategic initiative teams and that the IT Director will devote a significant portion of his time to systemwide activities. Computer Support hours have been reduced by 20% from the prior year as it is expected that more of these responsibilities will be assumed by the Financial Analyst. Total Direct Hours & Percent --Comment on the overall allocation of Direct Hours and the commitment to an audit program aimed at providing basic audit coverage with principal audit emphasis on highly ranked risks. Comment on the Direct Hour Percentage as a performance measure and the variance from a benchmark of 85%.

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F Total Direct Hours of 84.73% is slightly, but not significantly, less than the 85% guideline percentage. In the 50.86% of our time that will be dedicated to the audit program and the 17.74% that will be dedicated to advisory services, we have incorporated projects covering core business functions along with highly ranked audit universe topics.   Audits that are considered to cover core business functions include Department Reviews of Treasury, IR&C, Facilities Management, and Office of Health Affairs, along with 2 general controls reviews of Software Development and Data Center Operations. Additionally, a planned advisory service related to construction activities at UC Merced addresses a core business function.   Our plan covers 90% of our top 10 highly ranked audit universe items. Five topics are covered through 7 planned audits and 4 topics are covered through 4 planned advisory services. Time Phasing Assumptions --Predictable variances from period to period should be accounted for in your spread of hours. For instance, the holiday hours are predictable based on the local holiday schedule. Other items, such as vacations, illness and other authorized time off are less predictable, but it may nevertheless be your assumption that they do not flow evenly by quarter. It is suggested that you first estimate total available hours by period, then estimate non-controllable and controllable hours (for such things as scheduled CPE) to arrive at total hours available for direct audit activities before spreading the annual plan total for Planned Audits and other direct activities. Remember that it is not necessary to spread individual audits by quarter--time phasing is only requested at the Schedule 2 (Attachment F-2), not   Schedule 3 (Attachment F-3)   level. Comment on significant assumptions made in spreading the annual plan by quarter. The allocation of annual plan hours by fiscal year quarter assumes that: • slightly more vacation is taken during the first two quarters • absences are slightly higher in the second and third quarters • Audit Forums (with all OP professionals attending) take place in the second quarter • Several auditors will attend one of the sessions for Advisory Service Training during the first quarter • Two auditors will attend the second year of NACUBO training during the first quarter   audit planning occurs primarily during the third quarter, and •   Director is a team member for a Quality Assurance Review that takes place during • the second quarter of the fiscal year.   We also assumed that all carryover audit work would be completed during the first quarter of the year. All other activities are assumed to occur more or less evenly throughout the plan year.   

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Risk Based Audit Work Group FY 2002 GUIDELINES-DEFINTIONS & ANNUAL RESOURCE ALLOCATIONS Annual Resource Allocations ATTACHMENT F 9. Core Audit --Comment on recent (last three years) coverage of core audit topics, plans for core coverage in the current year and any areas not covered by recent or planned coverage.   This years OP Audit Plan is expected to cover 11 (or 58%) of the 19 core elements in the OP audit universe vs. the annual goal of approximately 33%. This extensive coverage is achieved through department reviews that cover the basic core functions performed by a department (disbursements, payroll, and procurement functions). We have also planned to cover our basic IT core elements over a 3 to 5 year period, covering at least one element each year. This year, we plan to cover 2 IT general controls areas, Software Development and Data Center Operations. Additionally, one element of the core will be covered through an advisory service (UC Merced Construction).   In the 2000-2001 fiscal year, 10 (approximately 53%) of the 19 core elements were covered. In fiscal year 1999-2000, 12 (approximately 63%) of the core elements were covered. As noted above, much of our coverage of core elements is derived through department reviews. We will track departments covered through department reviews to ensure that over time we provide appropriate coverage to all OP departments. Periodically, we plan to perform OP-wide reviews of some of the basic core elements, in addition to department reviews.   Other Matters --Comment on the biggest variables that will drive the ultimate determination of your ability to complete the annual plan. Such things may include significant contingencies that cant be predicted at this time; e.g. staffing contingencies, major external investigations on the horizon such as PATH II, DOE directives, Internal Audits role in a CSA program, and the like. Comment also on the capacity to handle additional work; e.g. to what extent do you consider the plan to be a stretch goal or what level of contingency availability is built into the plan. Comment on any other matters that you deem relevant to an understanding of your Annual Audit Plan.   Because we have allowed for staff turnover in our calculation of net available hours, we feel that the 2001-2002 proposed plan represents a reasonable goal. Assuming no staff turnover, major investigations, or other significant contingencies occur, we will likely be able to handle additional work, which will be either in the form of supplemental audits or advisory services.    

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Page 5 of 5 UCOP 2002 Plan Narrative Revised.doc

Schedule 1 - Personnel Gross & Net Available Hours Calculation Number of authorized professional staff Number of Permanently OPEN Authorized Professional Staff Positions Number of professional positions at full staffing PLANNED ACTUAL FTEs Beginning of Period  Additions--Permanent  Additions--Temporary  Left--Within UC  Left--Outside UC  Retirements  Long-Term Leave  Estimated Staff Turnover End of Period GROSS & NET AVAILABLE HRS CALCULATION Weighted Avg. FTE's Hours in the period - Campu Hours in the period - La Subtotal - Lab / Campus Other Resources: Overtime Contract Labor/Intern Recharge In (or Out) Admin. & Other Subtotal Gross Available Hours Non Controllable Hours Non Controllable Hours Percent Net Available Hours Schedule 2 - Activity Repor Distribution of Net Available Hours INDIRECT HOURS Administration Professional Development Other Total Indirect Hours Total Indirect Percent DIRECT HOURS Audit Program Planned Carried Forward Audits, P Planned New Audits, PN Supplemental Audits, PS Unplanned Carried Forward Audits, P Total Audit Program Hours Total Audit Program Percent Advisory Services Consultations/Spec. Projects, S Ext. Audit Coordination, SE Internal Control & Accountability, SI IPA, COI & Other, SP Systems Dev., Reeingineering Teams, etc., SR Total Advisory Services Hours Total Advisory Services Percen Investigations Hours, IN Investigations Percent Audit Support Activities Audit Planning Audit Committee Support Systemwide Audit Suppor Computer Suppor Quality Assuranc Total Audit Support Hours Total Audit Support Percent Total Direct Hours Total Direct Percent Total Net Available Hours Total Net Available Percent Schedule 1,2 - Cross Check Total net available hours (From Sch 1) Total net available hours (From Sch 2 Total A+AS+IN (Scd 3 Check) Actual FTEs, End of Period (Check down) Avail. Hours, Other Res., Subtotal (Check Down) Gross Available Hours Net Available Hours Indirect Hours Audit Program Audit Support Activities Investigations Hours Advisory Service Total Direct Hours Net Available Hours

UCOP Sched 1 thru 4 Revised.xls

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Year FTE's 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 11.00 11.00 11.00 11.00 11.00 2.00 2.00 2.00 2.00 2.00 9.00 9.00 9.00 9.00 9.00   8.90 8.90  8.90 8.90 8.90 1.00 1.00  0.00 0.00 0.00 0.00 (0.00) 0.00 (0.00) 0.00 (0.00) 0.00 (0.00) 1.00 (1.00) (0.00) 8.90 8.90 8.90 8.90 8.90 0.00 1st Quarter 3rd Quarter 4th Quarter Total Year Hours 9/30/2001 2nd Qtr 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 7.9 7.90  7.90 7.90 7.90 2,080 520  528 512 520 2,088 528  512 520 528 16,432 4108 4171 404 4108 0 0 0 0 0 0 0 0 0 0 0 16,432 4108 4171 4045 4108 0 2,816 648 1016 720 432 17.14 15.77 24.36 17.80 10.52 - 13,616 3460 3155 3325 3676 0 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter UCOP % Guideline Total Year Hours 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 5--10% 1,332  382 320 315 315 2--5% 540  172 204 94 70 0--3% 208  52 52 52 52 2,080 606 576 461 437 0 15 15.27 17.52 18.26 13.86 11.89 -

500 500 5,275 800 1299 1399 1777 Approx 10%  1,150 250 300 250 350 0 6,925 1550 1599 1649 2127 0 40--60 50.86 44.80 50.68 49.59 57.86 - 1,856 714  325 380 437 80 30  10 10 30 220 50  60 55 55 0 260 50  50 80 80 2,416 84 445 525 602 0 10--25 17.74 24.39 14.10 15.79 16.38 - 800 200 200 200 200 10--20 5.88 5.78 6.34 6.02 5.44 - 230 200  30 90 30  30 30 600 150  150 150 150 400 80 110 110 100 75 75 1,395 260 335 490 310 0 5--10 10.25 7.51 10.62 14.74 8.43 - 11,536 2854 2579 2864 3239 0 85 84.73 82.48 81.74 86.14 88.11 - 13,616 3460 3155 3325 3676 0 100 100.00 100.00 100.00 100.00 100.00 100.00 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Year Hours 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 13616.00 3460.00 3155.00 3325.00 3676.00 0.00 13616.0 3460.0 3155.0 3325.0 3676.0 0.0 10141 259 224 237 292 0 8.90 8.90 8.90 8.90 8.90 0.00 0 0 0 0 0 0 16432 4108 4171 404 4108 0 1361 3460 315 332 3676 0 2080 606 576 461 437 0 692 1550 1599 1649 2127 0 139 260 335 490 310 0 800 200 200 200 200 0 2416 84 445 525 602 0 1153 285 2579 286 3239 0 1361 3460 315 332 3676 0

Schedule 1 2 FY 2002 Plan

c e u e - ersonne o a ear s uar er n uar er r uar er uar er Gross & Net Available Hours Calculation FTE's 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 Number of authorized professional staff 2.00 2.00 2.00 2.00 2.00 um er o ermanen y u or ze Professional Staff Positions  0.00 0.00 0.00 0.00 Number of professional positions at full staffing 2.00 2.00 2.00 2.00 2.00 PLANNED ACTUAL FTEs   Beginning of Period  2.00  2.00 2.00 2.00 2.00  Additions--Permanent 0.00 0.00  Additions--Temporary 0.00 0.00  Left--Within UC 0.00 (0.00)  Left--Outside UC 0.00 (0.00)  Retirements 0.00 (0.00)  Long-Term Leave 0.00 (0.00)  Estimated Staff Turnover 0.00 (0.00) End of Period 2.00 2.00 2.00 2.00 2.00 0.00 Total Year 1st Quarter 2nd Qtr 3rd Quarter 4th Quarter GROSS & NET AVAILABLE HRS CALCULATION Hours 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 Weighted Avg. FTE's 2.0 2.00  2.00 2.00 2.00 Hours in the period - Campus 2,080 520  528 512 520 Hours in the period - Lab 2,088 528  512 520 528 Subtotal - Lab / Campus 4,160 1040 1056 1024 1040 0 Other Resources: Overtime 0 0  0 0 0 Contract Labor/Interns 0 0  0 0 0 Recharge In (or Out) 0 0  0 0 0 Admin. & Othe 0 0  0 0 0 Subtotal 0 0 0 0 0 0 Gross Available Hours 4,160 1040 1056 1024 1040 0 Non Controllable Hours 684 292 196 106 90 Non Controllable Hours Percent 16.44% 28.08% 18.56% 10.35% 8.65% - Net Available Hours 3,476 748 860 918 950 0 c e u e - c v y epor o a ear s uar er n uar er r uar er uar er Distribution of Net Available Hours Guideline Hours 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 INDIRECT HOURS Administration 5--10% 230  60 55 60 55 Professional Development 2--5% 168  54 34 50 30 Other 0--3% 40  10 10 10 10 Total Indirect Hours 438 124 99 120 95 0 Total Indirect Percen 15% 12.61% 16.58% 11.51% 13.08% 10.00% - DIRECT HOURS Audit Program Planned Carried Forward Audits, PC 0 0 0 0 0 Planned New Audits, PN 40 5 5 15 15 Supplemental Audits, PS Approx 10%  0 0 0 0 0 Unplanned Carried Forward Audits, PU 0 0 0 0 0 Total Audit Program Hour 40 5 5 15 15 0 Total Audit Program Percen 40--60% 1.15% 0.67% 0.58% 1.63% 1.58% - Advisory Services Consultations/Spec. Projects, SC 787 160  185 221 221 Ext. Audit Coordination, SE 125 40  40 25 20 Internal Control & Accountability, SI 95 20  20 25 30 IPA, COI & Other, S 0 0  0 0 0 Systems Dev., Reeingineering Teams, etc., SR 0 0  0 0 0 Total Advisory Services Hour 1,007 220 245 271 271 0 Total Advisory Services Percen 10--25% 28.97% 29.41% 28.49% 29.52% 28.53% - Investigations Hours, IN 1,068 200 280 282 306 Investigations Percen 10--20% 30.72% 26.74% 32.56% 30.72% 32.21% - Audit Support Activities Audit Planning 100 0 10 50 40 Audit Committee Suppor 211 42  63 43 63 Systemwide Audit Suppor 572 147  148 127 150 Computer Support 0 0  0 0 0 Quality Assurance 40 10  10 10 10 Schedule 1 2 FY 2002 Plan

Total Audit Support Hour Total Audit Support Percen Total Direct Hours Total Direct Percent Total Net Available Hours Total Net Available Percen Schedule 1,2 - Cross Check Total net available hours (From Sch 1) Total net available hours (From Sch 2) Total A+AS+IN (Scd 3 Check) Actual FTEs, End of Period (Check down) Avail. Hours, Other Res., Subtotal (Check Down) Gross Available Hours Net Available Hours Indirect Hours Audit Program Audit Support Activitie Investigations Hours Advisory Service Total Direct Hours Net Available Hours

5--10% 85% 100%

923 199 231 230 263 0 26.55% 26.60% 26.86% 25.05% 27.68% - 3,038 624 761 798 855 0 87.39% 83.42% 88.49% 86.92% 90.00% - 3,476 748 860 918 950 0 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% o a ea s uar er n uar er r uar er uar er Hours 9/30/2001 12/31/2001 3/31/2002 6/30/2002 Lab 9/30/02 3476.00 748.00 860.00 918.00 950.00 0.00 3476.00 748.00 860.00 918.00 950.00 0.00 2115 425 530 568 592 0 2.00 2.00 2.00 2.00 2.00 0.00 0 0 0 0 0 0 4160 1040 1056 1024 1040 0 3476 748 860 918 950 0 438 124 99 120 95 0 40 5 5 15 15 0 923 199 231 230 263 0 1068 200 280 282 306 0 1007 220 245 271 271 0 3038 624 761 798 855 0 3476 748 860 918 950 0

Schedule 1 2 FY 2002 Plan

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN DETAIL FY 2002 UCOP Name/Title of Audit Planned Carry Forward Outreach General Ledger/Account Reconciliation Review DANR County Trust Accounts Consolidated Billing California Policy Research Center Recharge Activities  Subtotal Planned Carry Forward Planned New Audits Outreach: Teacher Training Institutes Outreach: Puente Outreach: School/University Partnerships Office of Technology Transfer Treasury: Investment Policy Casual Employee Policy Implementation Benefits: Core Prudential Education Abroad Program Department Review: Treasury Conflict of Interest Reporting General Controls-Software Development General Controls-Data Center Operations Department Review: IR&C Department Review: Facilities Management Department Review: Office of Health Affairs DANR: Integrated Pest Management DANR: Center for Cooperatives Administrative Fund Follow-up  Subtotal Planned New Audits  Subtotal Planned Supplemental Audits (lump sum only)  Total Planned Audit Program (1)   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.) UC Merced (General) UC Merced Construction Program Health Plan Access & Coordination (Claims & Enrollees) UC Press Endowment System Implementation Team 4H Training Office of Health Affairs Ballot Validation & Scoring Governor's Science Institutes (Cal ISI)    Subtotal Planned Advisory Services  Subtotal Other Advisory Services as yet unknown--should  be added as a lump sum so that a total ties to Schedule 2  Total Advisory Services (1) (1) Must tie with Audit Program and Advisory Services on Schedule 2 Activity Report *1 = Top 10 scores  2 = Next top 10 scores  3 = All others

UCOP Sched 1 thru 4 Revised.xls SCHEDULE 3

High Risk * Planned Primary dditional 1, 2, 3 Hours Index Code Index Code(s) 160.0 K.a.01.02 80.0 E.f.01 80.0 K.b.03.02 40.0 F.a.01 40.0 K.a.02.24 100.0 E.k.06 500.0 350.0 K.a.02.02 350.0 K.a.02.06 350.0 K.a.02.01 350.0 E.l.03 350.0 K.g.02 300.0 F.b.05 K.a.02.01, F.a.01, F.a.02, F.b.04 350.0 F.a.01 425.0 K.a.09 200.0 K.g.01 E.e, E.h 200.0 E.l.01 300.0 G.b.01 300.0 G.b.04 200.0 G.b E.e, E.h 200.0 D.d.02.a E.e, E.h 200.0 K.c.02 E.e, E.h 325.0 K.b.01.01 325.0 K.b.04.03 100.0 B.a.01 100.0 5275.0 1150.0 6925.0

cSeh

1 1 1 1 1 1 1 2 3 2 2 3 3 3 3 3 2 3

1 1 2 2 1 2 3 1

udel3 F Y

120 K.a.07 40 D.b.01.b 80 K.d.01.01 496 K.a.06 100 E.f.04 70 K.b.03.03 50 K.c.02.02 70 K.a.10.13 1026 1390 2416

 2002 Plan

UNIVERSITY OF CALIFORNIA INTERNAL AUDIT PLAN DETAIL FY 2002 UAO Name/Title of Audit Planned Carry Forward

 Subtotal Planned Carry Forward

Planned New Audits  Review UCOP Planned Audits

 Subtotal Planned New Audits

 Subtotal Planned Supplemental Audits (lump sum only)

 Total Planned Audit Program (1)

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.)

  Subtotal Planned Advisory Service  Subtotal Other Advisory Services as yet unknown--should  be added as a lump sum so that a total ties to Schedule 2

 Total Advisory Services (1)

(1) Must tie with Audit Program and Advisory Services on Schedule 2 Activity Report

*1 = Top 10 scores  2 = Next top 10 scores  3 = All others

cSh

SCHEDULE 3

High Ris * Planned Primary 1, 2, 3 Hours Index Code

edule 3 FY 2002 Plan

40.0

40.0

0.0

40

0.0

0 1007

1007

Additional Index Code(s)

FUNCTIONAL AREA Auxiliary, Business, & Employee Support Services Development & External Relations Environmental and Public Safety Facilities, Construction & Maintenance Financial Management Human Resources & Benefits Information Technology & Communications Cam us Research De artments & Instruction Healthsciences, Research, Instruction & Clinical Services Lab Research Pro rams & Processes UCOP

CATEGOR B C D E F G H I J K

HOURS -                  102 -                  203  748  701  813 -                 -                 -                  3,208

 5,775

PERCENT 0% 2% 0% 4% 13% 12% 14% 0% 0% 0% 56%

100%