The Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT

Transcription

1 The Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT December 19, 2016

2 The Texas A&M University System Internal Audit Department December 2016 TABLE OF CONTENTS Texas A&M Transportation Institute Proving Grounds Research Facility Compliance for International Standards Accreditation

3 System Internal Audit TEXAS A&M TRANSPORTATION INSTITUTE Proving Grounds Research Facility Compliance for International Standards Accreditation December 19, 2016 Charlie Hrncir, C.P.A. Chief Auditor

4 Texas A&M Transportation Institute: Proving Grounds Research Facility Compliance for International Standards Accreditation Overall Conclusion Overall, the Texas A&M Transportation Institute s (TTI) Proving Grounds Research Facility testing documentation is in compliance with its quality management system. The quality management system and documented supporting policies, procedures, forms and data sheets were developed to assure the quality of tests and results meet International Standard Organization (ISO) requirements. Required Audit TTI Proving Grounds Research Facility activities are required to be audited for compliance with its management system and International Standard Organization compliance as part of the external accreditation process performed by the American Association for Laboratory Accreditation. Our audit included the follow-up to our prior audit report which was issued in December Management has improved documentation of sponsor participation by utilizing several methods to obtain responses from non-present sponsors for pre-test and post-test forms. Basis of Review Objective and Scope Methodology The overall objective of this audit was to determine if testing documentation is in compliance with the Proving Grounds Research Facility s quality management system developed to comply with International Standard Organization The audit period focused primarily on activities from September 1, 2015 to August 31, Fieldwork was conducted from September to November Our audit methodology included interviews, review of documentation, and testing of data using sampling as follows: To determine that the TTI quality management system included documented policies, systems, programs, procedures and instructions to assure the quality of tests and results are in compliance with ISO requirements; auditors reviewed policy, procedure, form and data sheet documentation addressing the ISO section on management requirements. The Texas A&M University System Internal Audit Department December 2016 Page 1

5 Texas A&M Transportation Institute: Proving Grounds Research Facility Compliance for International Standards Accreditation Criteria To determine if TTI Proving Grounds project testing documentation for accredited tests is in compliance with the quality management system, the auditors judgmentally selected a non-statistical sample of twenty-one project test files designed to be representative of the population. Our audit was based upon standards as set forth in Texas A&M University System Policies and Regulations; ISO requirements; and other sound administrative practices. The audit was conducted in conformance with the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing. Additionally, we conducted the audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The Texas A&M University System Internal Audit Department Page 2 December 2016

6 Texas A&M Transportation Institute: Proving Grounds Research Facility Compliance for International Standards Accreditation Audit Team Robin Woods, CPA, Director Michelle McMillin, CPA, Audit Manager Mark Heslip, CIA Distribution List Dr. M. Katherine Banks, Vice Chancellor and Dean of Engineering, and Director, Texas A&M Engineering Experiment Station Mr. Gregory D. Winfree, Agency Director Mr. John Crawford, Assistant Vice Chancellor for Business Management, Dwight Look College of Engineering, and Chief Financial Officer, Texas A&M Engineering Experiment Station Mr. Jon Epps, Executive Associate Agency Director Mr. Joe N. Dunn, Assistant Agency Director and Chief Financial Officer Mr. Lance Bullard, Division Head, Roadside Safety and Physical Security Division Mr. Darrel Kuhn, Proving Grounds Quality Manager Mr. Matt Robinson, Program Manager, Proving Grounds Technical Manager and Test Conductor Ms. Wanda Menges, Research Specialist/Deputy Quality Manager Ms. Becky Carranza, Risk and Compliance Manager The Texas A&M University System Internal Audit Department December 2016 Page 3