UNF Finance and Audit Committee January 15, 2013

Transcription

1 Item 6 UNF Finance and Audit Committee January 15, 2013 Issue Office of Internal Auditing Quarterly Report Proposed Action Presentation Background Information The purpose of this item is to present a report to the Board of Trustees for this quarter s activities in the Office of Internal Auditing. Mr. Robert Berry, director, Office of Internal Auditing, will address the committee and present the update. Supporting Documentation Office of Internal Auditing Quarterly Report

2 Finance & Audit Committee Office of Internal Auditing Quarterly Update January 2013

3 Audit Personnel Authorized Audit Positions 3 Filled 2 Vacancies 1 Frozen Positions 0 Cancelled Positions 0 Vacancies 1 Personnel Authorized Audit Salaries & Wages Salaries $195,000 Bonuses $0 Overtime $0 Comissions $0 $195,000 Recruiting Status Job Title Applicants # Days Open Open Closed IT Auditor IT Auditor Senior Auditor Senior Auditor Professional Designations Certified Public Accountant 2 Certified Fraud Eaminer 1 Certified Internal Auditor 1 Certified Info Systems Auditor 1 Certified Compliance & Ethics 1 Si Sigma Greenbelt 1 7 Professional Development Travel $3,425 Training (Registration Fees) $2,400 Professional Associations $1,125 Reference Materials $290 $7,240 Applicant Status Not Interviewed 8 Application Withdrawn 1 Still Evaluating 7 Not Interviewed - Qualifications Interviewed-Withdrawn 2 32 Interviewed 9 Funded Professional Development Hours Professional Eperience by Position Category Hours Position FTE Eperience UNF Accounting or Finance 2 Director Advisory Services (consulting) 2 Audit Manager 0 0 Audit 6 IT Audit Manager 0 0 Business Management 2 Senior Auditor Communication (soft skills) 2 Senior IT Auditor 0 0 Compliance 0 Staff Auditor 0 0 Fraud & Investigations 2 Staff IT Auditor 0 0 Information Technology 2 Intern Personal Development Specialized Knowledge 2 25 Professional Organization Participation Organization Role Member Volunteer Board Presenter Association of Certified Fraud Eaminers Association of College and University Auditors Information Systems Audit and Control Association National Association of College and University Business Officers Society of Corporate Compliance and Ethics State University Audit Council (Chair ) The Institute of Internal Auditors Onsite 3 Onsite 2 Onsite 1 Phone Interview Interview Status

4 Projects Reportable Items FY Project # Status Project Name Milestone Progress and % Complete Critical High Moderate Low 2013 AUD Open Audit Game Room (EC) 95 gggggg AUD Open Audit Grade Integrity (PC) AUD Not Started Audit Library Operations AUD On Hold Audit IT Audit - Server Security AUD Not Started Audit Feul Usage SPC In Process Special Project Physical Security (FC) 75 ggggg SPC In Process Special Project Dean Retention Vote (PC) 15 g SPC In Process Special Project Data Analytics (FC) SPC In Process Special Project Audit System Implementation (FwC) 95 gggggg SPC In Process Special Project Recruiting/Staffing n/a 25 g ADS Closed Advisory Services Student Affairs (FRv) 100 ggggggg ADS Closed Advisory Services Student Affairs - CDRC (FRv) 100 ggggggg ADS Closed Advisory Services Student Affairs - Travel (FRv) 100 ggggggg INV Closed Investigation Financial Aid (FRv) 95 gggggg 0 0 Legend Project Milestone Legend (PC) Planning Commenced (EM) Entrance Meeting (FC) Fieldwork Commenced (FwC) Fieldwork Complete (EC) Eit Conference (DR) Draft Report Issued (FR) Final Report Issued (FRv) Final Report Verbal Progress Status 3 Green - On Track 2 Yellow - Some Delays 1 Red - Major Delays 0 White - Not Started Allegations Received Fraud Allegations 1 Customer Service 0 False Positives 0 1 Disposition Preliminary Investigation 1 Full Investigation 0 Investigation Assistance 0 Transferred 0 Customer Assistance 0 1 Fraud Hotline Summary Allegation Category Financial 1 Human Resources 0 Information Technology 0 Diversity/Equal Opportunity 0 Safety 0 Research 0 Athletics 0 Academics 0 Other 0 1 Commentary Significant Time Allocated to the Following: -Data conversion for new Audit Management System -Recruiting efforts for IT Auditor position -Survey system conversion Other Items -Senior Auditor on leave. Currently one person in the department. -Attempting to obtain data analytics software -Reportable items (above) are typically updated when the final reports are released. Hence 0 on this report.

5 Follow Up Status Audit Issue Status As of September 30, 2012 Critical High Moderate Low *Unrated Current Previous Open 0 0 Risk Accepted In Process Resolved Closed % Closed 100% 45% 46% 57% 100% 50% 79% % Closed or Resolved 100% 58% 62% 57% 100% 63% 94% Follow Up Commentary -The dip in closing or resolving open items is due to the recent release of 6 reports with over 30 items --This type of statistical decrease is normal in this situation --These items are in process --Follow up will occur based on due dates --Many are being currently receiving follow up -The newly implemented Audit Management System will streamline the follow up process and also provides the ability to report on the aging of items. The department is still converting data from the old system to the new system and therefore we are unable to provide updates on the outstanding items. Other Activities and/or Achievements During the Period Activities and accomplishments for the department during the period are as follows: -Posted IT Auditor position on various non traditional resources in attempts to attract talent including: --Linkedin.com --The local Institute of Internal Auditors chapter -One staff member was published in the Internal Auditor magazine -One staff member was published in the College and University Auditor journal