UCSC AUDIT PLAN
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UCSC AUDIT PLAN

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8 Pages
English

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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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Fiscal Year 2000-01 UCSC INTERNAL AUDIT PLAN
07/24/2000
Page 1
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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audits2k.doc
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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audits2k.doc
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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