UCSC AUDIT PLAN

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Fiscal Year 2000-01 UCSC INTERNAL AUDIT PLANInternal Audits Planned:1. Network Controls-Data Systems: (G.b.01) Systems controls review of campusadministrative net works with assistance from Ed Lam-UCOP and coordination withExternal audit firm-PWC. Internal Audit has not previously audited Networkingcontrols. All administrative systems and financial accounting are dependent on thesesystems. (480 Hours).2. Housing, Dining and Child Care Services: (A.a.04) Internal controls review of housingservice center and sub unit transactions including Conference Office. Unit was lastaudited during 1996-97. Several recent control issues at the Conference Office andHousing. Also, timely due to retirement of Director. (392 Hours).3. Student Fees and Receivables: (H.f.06) Compliance and internal controls review. Largedollar value of transactions justifies this area for periodic review. Last review done in1996-97. Emphasis on Miscellaneous Fees Committee/ fee review process (Orientation,Summer Bridge, Summer Session, Housing, Parking, etc.), discounts and waivers. (325Hours).4. Administrative Computing-General Controls/Data Center: (G.d.02) Internal Controlsreview of central data center operations. Coordination with External Auditors-PWC andassistance from UCOP. All administrative systems and financial accounting aredependent on these systems. (480 Hours).5. Admissions/Outreach: (H.f.01) Service Center and process review. Admissions servicecenter last ...

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• management

Informations

• Publié par: Vewyir
• Nombre de lectures: 20
• Langue: English

Extrait

Fiscal Year 2000-01 UCSC INTERNAL AUDIT PLAN

07/24/2000

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audits2k.doc

Internal Audits Planned

:

1.

Network Controls-Data Systems: (G.b.01) Systems controls review of campus

administrative net works with assistance from Ed Lam-UCOP and coordination with

External audit firm-PWC.

Internal Audit has not previously audited Networking

controls.

All administrative systems and financial accounting are dependent on these

systems. (480 Hours).

2.

Housing, Dining and Child Care Services:

(A.a.04) Internal controls review of housing

service center and sub unit transactions including Conference Office.

Unit was last

audited during 1996-97.

Several recent control issues at the Conference Office and

Housing.

Also, timely due to retirement of Director.

(392 Hours).

3.

Student Fees and Receivables:

(H.f.06) Compliance and internal controls review.

Large

dollar value of transactions justifies this area for periodic review.

Last review done in

1996-97.

Emphasis on Miscellaneous Fees Committee/ fee review process (Orientation,

Summer Bridge, Summer Session, Housing, Parking, etc.), discounts and waivers. (325

Hours).

4.

Administrative Computing-General Controls/Data Center:

(G.d.02) Internal Controls

review of central data center operations. Coordination with External Auditors-PWC and

assistance from UCOP. All administrative systems and financial accounting are

dependent on these systems. (480 Hours).

5.

Admissions/Outreach: (H.f.01) Service Center and process review.

Admissions service

center last reviewed during 1996-97.

Outreach dollars have recently increased

significantly. Organization of outreach activities has been reorganized recently.

Outreach

was last reviewed under SAA/EOP in 1995-96.

At that time, several control weaknesses

were noted. (392 Hours).

6.

Major Construction Follow-up/ Minor Construction Projects:

(D.c.02) Review of project

/ contract management controls. Major construction will increase in 2001 to $200 million

with 6 new staff.

Last time minor project controls were reviewed was 1996-97.

Staffing

changes and recent large number of projects has significant impact on this area. (336

Hours).

7.

Academic Affairs/Academic Human Resources: (H.a.01) Review of compliance issues

and process controls.

Potential review also of risk ranked item #18 Conflict of

commitment for management controls including reporting/monitoring issues.

Unit has

never been audited.

Significant portion of campus budget in this area.

(370 Hours)

8.

UCO/Lick/ Optics Project:

(H.d.00.03) Service Center and Project internal controls

review. Lick last audited during 1996-97.

Large new project, should review controls at

beginning of project. (Audit scope will exclude cashiering that has had recent attention by

Controller’s Office). (246 Hours).

Fiscal Year 2000-01 UCSC INTERNAL AUDIT PLAN

07/24/2000

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9.

MBEST/ Ft Ord:

(H.d.00.04) Follow-up review of issues noted during FY 1999-00.

Review will include accounting, financial statement preparation, and management

reporting issues. (390 Hours).

10.

Financial Services Center: (H.c.00.09) Routine Service Center internal controls review.

Service center has never been audited.

In existence now over 2 years.

Potential Audits as Time permits:

11.

Benefits Eligibility: (F.a.01) Testing of accuracy, compliance, and appropriateness of

campus data submitted to UCOP.

Last tested prior to 1994.

Significant cost of campus.

UCOP relies upon accuracy of data.

Will be working with University auditor’s staff to

develop testing for evaluating UCOP reliance on campus data and potential sampling for

systemwide data issues. (390 Hours)

12.

Technology Transfer Process and Controls:

(E.l.01) Process Controls review including

testing of billing and receivables for copyright and other licensing agreements.

Some

recent issues in area.

Topic has never been audited previously.

Area of significant

potential growth in activities.

(224 Hours)

13.

Emergency Preparedness Planning:

(C.a.02) Review of Divisions emergency

preparedness plans.

Some review of this area was conducted during Y2K project.

Otherwise, this process has never been audited at the unit level.

(224 Hours)

14.

Government/Public Relations Process and Controls: (B.b.01) Unit/process has never been

audited.

Would review campus lobbying costs/ project controls and related expenses for

budget and compliance issues. (224 Hours)

15.

Licenses/Medical Malpractice:

(E.j.02) Compliance review to check if staff requiring

licenses to work have required licenses, certifications, and continuing education.

The

audit will review campus controls over licensed/ certified workers. (224 Hours)

Carry Forward Reviews:

1.

Data Entry Services- (H.c.00.07) (112 Hours).

2.

Entertainment Expenses – (E.e.03)

(112 Hours)

3.

Physical Plant Maintenance Process- (D.d.02) (240 Hours).

4.

Childcare Services – (A.c.01)

(Combine with Housing Audit)- (168 Hours).

5.

Financial Aid- (H.f.02) (224 Hours).

Consultations:

1.

AIS Systems Acquisition-

(G.e.0) (part of steering team for new system implementation)

(150 Hours).

2.

PPS System /Time Reporting System-

(E.g.05) Participation on PPS committee. (If time

reporting project is implemented by campus, extra work will be required) (40 Hours.)

Fiscal Year 2000-01 UCSC INTERNAL AUDIT PLAN

07/24/2000

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3.

Information Systems (strategic) Planning-

(G.a.01)(Participate in long term planning for

campus IT systems). (20 Hours).

4.

Authentication Project Controls- (G.c.01)(continuing consultation on systemwide project

to establish user authentication on administrative systems). (40 Hours).

5.

Real Property- Capitalization of Buildings in Financial Statements- (E.i.03) (Change in

GAAP requires capitalization and depreciation of campus buildings and improvements on

the financial statements) (30 Hours)

6.

Administrative Records Management Systems Implementation Project- (G.f.03)(Consult

on systems control for new Digital Records Management System)(40 Hours)

7.

Data Warehouse/ sub ledger reports- (E.f.02)(Consult on issues related to improvements

to the Data Warehouse system and development of “Certified Reports”.)(40 Hours)

8.

Internal Controls/Accountability/Policies and Procedures Reviews: (E.f) Including

systemwide email policy. (100 Hours).

Approved:

Approved:

Internal Audit Committee Chair

Chancellor

Thomas Vani

(date)

Dr. MRC Greenwood

(date)

UNIVERSITY OF CALIFORNIA

SCHEDULE 1

INTERNAL AUDIT PERSONNEL

FY 2001

UCSC

I.

Authorized Personnel

Profess.

Admin.

Total

Number of Authorized Personne

4.5

0.5

5

(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

0

3.5

4.5

Anticiapated Additions**

0

Estimated Separations**

0

End of Period

1

0

3.5

4.5

*

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

total

Weighted Avg.

FTE's**

4.5

4.5

4.5

4.5

Hours in the period

C=2080

520

520

520

520

Sub-Total

L=2080

2340

2340

2340

2340

9360

Other Resources:

Overtime

0

0

0

0

Contract Labor/Interns

0

0

0

0

Recharge In or (Out)

0

0

0

0

Admin. & Other

0

0

0

0

Sub-Total

2340

2340

2340

2340

9360

Gross Available Hours

Less Non-Controllable Hours

324

400

332

124

1180

Non-Controllable Percent

13.8%

17.1%

14.2%

5.3%

12.6%

Total Net Available Hours

(1)

2016

1940

2008

2216

8180

(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

UCSC

Distribution of Net

Available Hours

UCOP %

Plan

Total Year

1st

2nd

3rd

4th

8180 Guideline Percent

Hours

Quarter

Quarter

Quarter Quarter

Indirect Hours

Administration

5--10%

11.2%

920

260

260

200

200

Professional Development

2--5%

3.7%

300

70

160

70

0

Other

0--3%

0.0%

0

0

0

0

0

Total Indirect Hours

1220

330

420

270

200

Total Indirect Percent

15%

14.9%

Direct Hours

Audit Program

Planned Audits - Current Year

77.5%

3874

788

512

1038

1536

Planned Carryforward Audits

17.1%

856

428

428

0

0

Suppl. Audits - Current Year

10%

5.4%

268

0

100

100

68

Total Audit Program

100.0%

4998

1216

1040

1138

1604

Total Audit Percent

40--60%

61.1%

Advisory Services

Consultations/Spec. Projects

250

50

50

80

70

Systems Dev., Reengineering Teams, Etc.

150

50

50

25

25

Internal Control & Accountability

100

0

40

40

20

External Audit Coordination

50

15

15

15

5

IPA, COI & Other

100

25

25

25

25

Total Advisory Services

650

140

180

185

145

Toa Advisory Percent

10--25%

7.9%

Investigations--Hours

862

215

215

215

217

Investigations--Percent

10--20%

10.5%

Audit Support Activities

Audit Planning

100

0

20

60

20

Audit Committee Support

40

10

10

10

10

Systemwide Audit Support

110

30

30

30

20

Computer Support

100

75

25

0

0

Quality Assurance

100

0

0

100

0

Total Audit Support

450

115

85

200

50

Total Audit Support Percent

5--10%

5.5%

Total Direct Hours

6960

1686

1520

1738

2016

Total Direct Percent

85%

85.1%

Total Net Available Hours

(1)

100%

100%

Total Net Available Percent

(2)

100%

100.00%

(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

UCSC

High Risk?

Planned

Primary

Additional

Name/Title of Audit

Yes or No

Hours

Index Code

Index Code(s)

Carryover--(WIP)

Financial Aid

no

224 H.f.02

Childcare Service Center

no

168 A.c.01

Data Entry Services

yes

112 H.c.00.07

Physical Plant Maintenance

yes

240 D.d.02

Entertainment Expense

no

112 E.e.03

Subtotal Carryover

856

New Audits

Network Controls-Data Systems

yes

480 G.b.01

Housing, Dining, and Childcare Services

yes

392 A.a.04

Student Fees and Receivables

yes

325 H.f.06

Administrative Computing-General Data Center Control

yes

480 G.d.02

Admissions/ Outreach

yes

392 H.f.01

Major Construction Follow-up/ Minor Construction Projects

yes

336 D.c.02

Academic Affairs/ Academic Human Resources

yes

370 H.a.01

UCO Lick/ Optics Project

yes

246 H.d.00.03

MBEST/ Ft Ord

yes

390 H.d.00.04

3411

Financial Services Cente

no

253 H.c.00.09

Miscellaneous Follow-up Review

no

210 H.e.01

D.b.02

3874

Total Plan Audits

(1)

4730

Planned Advisory Services

Academic Information System Project

yes

150 G.e.0

(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)

UCSC Schedules 1 thru 4.xls7/24/00

UNIVERSITY OF CALIFORNIA

SCHEDULE 4

INTERNAL AUDIT PLAN STATISTICS

FY 2001

UCXX

Annual

I

Coverage of High Risk*

Hours

Number

Goal

In Planned:

10

Audits

3411

9

Advisory Services

150

1

Investigations

0

0

Total

3561

10

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

226

2

Advisory Services

140

4

Investigations

0

0

Total

366

6

Percentage

N/A

60.0%

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

560

10.5%

B

Development & External Relations

0

0.0%

C

Environmental Safety and Security

0

0.0%

D

Facilities, Construction & Maintenance

576

10.8%

E

Financial Management

322

6.0%

F

Human Resources & Benefits

350

6.6%

G

Information & Communications

1210

22.7%

H

Campus Research Departments & Instruction

2314

43.4%

I

Health Sciences Research, Instruction & Clinical Service

0

0.0%

J

Lab Research Programs & Processes

0

0.0%

K

Office of the President

0

0.0%

Total

5332

100.0%

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