UCI AUDIT PLAN

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Informations

• Publié par: Phuwyor
• Nombre de lectures: 13
• Langue: English

Extrait

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

UCI

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personnel

8

2

10

(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

1

1

4

6

Anticiapated Additions**

1

1

2

Estimated Separations**

End of Period

1

2

5

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**

6

7

7

8

Hours in the period

2,080

520

520

520

520

Sub-Total

14,560

3,120

3,640

3,640

4,160

Other Resources:

Overtime

Contract Labor/Interns

2,200

800

700

700

-

Recharge In or (Out)

Admin. & Other

1,040

260

260

260

260

Sub-Total

3,240

1,060

960

960

260

Gross Available Hours

17,800

4,180

4,600

4,600

4,420

Less Non-Controllable Hours

2,670

400

920

920

430

Non-Controllable Percent

15%

Total Net Available Hours

(1)

15,130

3,780

3,680

3,680

3,990

(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

UCI

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%

9%

1400

350

350

350

350

Professional Development

2--5%

4%

644

240

224

90

90

Other

0--3%

2%

228

60

60

60

48

Total Indirect Hours

2,272

650

634

500

488

Total Indirect Percent

15%

15%

15%

17%

17%

14%

12%

Direct Hours

Audit Program

Planned Audits - Current Year

49%

7,340

1602

1782

1752

2204

Planned Carryforward Audits

4%

540

400

140

0

0

Suppl. Audits - Current Year

10%

1%

178

60

40

60

18

Total Audit Program

8,058

2,062

1,962

1,812

2,222

Total Audit Percent

40--60%

53%

53%

53%

52%

50%

57%

Advisory Services

Consultations/Spec. Projects

8%

1,200

300

300

300

300

Systems Dev., Reengineering Teams, Etc.

Internal Control & Accountability

1%

100

25

25

25

25

External Audit Coordination

1%

200

50

50

50

50

IPA, COI & Other

Total Advisory Services

1,500

375

375

375

375

Total Advisory Percent

10--25%

10%

10%

10%

10%

10%

10%

Investigations--Hours

2,000

500

500

500

500

Investigations--Percent

10--20%

13%

13%

13%

13%

14%

13%

Audit Support Activities

Audit Planning

200

0

0

150

50

Audit Committee Support

40

10

10

10

10

Systemwide Audit Support

560

140

140

140

140

Computer Support

400

100

100

100

100

Quality Assurance

100

25

25

25

25

Total Audit Support

1,300

275

275

425

325

Total Audit Support Percent

5--10%

9%

9%

7%

7%

12%

8%

Total Direct Hours

12,858

3,212

3,112

3,112

3,422

Total Direct Percent

85%

85%

85%

83%

83%

86%

88%

Total Net Available Hours

(1)

15,130

3,862

3,746

3,612

3,910

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

UCI

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Ranking

Carryover--(WIP)

Hospital Time Reporting

Y

80

E.g.05

Hospital Billing & Receivables

Y

120

E.b.01

Pathology (follow-up)

Y

100

I.b.00.01

Laboratories

Y

120

I.b.01

Professional Fee Billing

Y

120

I.e.04

Subtotal Carryover

540

New Audits

Campus

Contract & Grant Accounting

Y

350

E.k.01

1

Payroll Processing

Y

300

E.g.01

2

Fund Raising & Gift Processing

Y

350

B.a.05

4

Effort Reporting

Y

300

E.k.04

5

Authentication Project

Y

300

G.c.01

6

Graduate Studies

Y

300

H.e.01

7

Financial Aid

Y

300

H.f.03

8

Student Health

Y

350

H.f.07

9

Follow-ups

330

H

Departmental Surveys

80

H

2,960

Health Sciences

Clinical Research Compliance Program

Y

350

I.e.05

1

Clinical trials

Y

400

I.g.02

2

Clinics - Beckman Laser Institute

Y

450

I.c

4

HS Depts - COM Dean's Office

Y

250

I.f

5

Records Management - Release of Information (IS)

Y

250

G.f.01

6

Microbiology

Y

250

I.f

7

Physiology & Bio Physics

Y

250

I.f

8

BioChemistry

Y

250

I.f

9

PM&R

Y

250

I.f

11

C&E Medicine

Y

250

I.f

10

Hospital Compliance Program

Y

250

I.e.01

11

Laboratory Compliance Program

Y

250

I.e.03

3

Clinical Practice Group

Y

450

I.f

11

HS Depts - Brain Imaging

Y

400

I.f

11

Departmental Surveys

80

I

4,380

Subtotal New Audits

7,880

3 campus

Total Planned Audits

(1)

7,880

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

1,500

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)

UCI Schedules 1 thru 4 Revised.xls7/24/00

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

UCI - CAMPUS

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

2,960

9

Advisory Services

Investigations

Total

2,960

9

Percentage

N/A

90% 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

Advisory Services

Investigations

Total

0%

0

Percentage

N/A

0

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

B

Development & External Relations

350

14%

C

Environmental Safety and Security

D

Facilities, Construction & Maintenance

E

Financial Management

950

37%

F

Human Resources & Benefits

G

Information & Communications

300

12%

H

Campus Research Departments & Instruction

1,360

53%

I

Health Sciences Research, Instruction & Clinical Services

J

Lab Research Programs & Processes

K

Office of the President

Total

2,960

116%

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UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

UCI - HEALTH SCIENCES

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

Audits

2,950

10

Advisory Services

Investigations

Total

2,950

Percentage

N/A

100% 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

1,350

4

Advisory Services

Investigations

Total

1,350

4

Percentage

N/A

40%

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

B

Development & External Relations

C

Environmental Safety and Security

D

Facilities, Construction & Maintenance

E

Financial Management

200

F

Human Resources & Benefits

G

Information & Communications

250

6%

H

Campus Research Departments & Instruction

I

Health Sciences Research, Instruction & Clinical Services

4,470

104%

J

Lab Research Programs & Processes

K

Office of the President

Total

4,920

110%