Audit Services December 2011
PURPOSE OF PRESENTATI ON Explain roles and responsibilities • of the audit department Describe office philosophy • Discuss Ways For You To Help • Us
MI SSI ON The mission of the University of California internal audit program (IA) is to provide the Regents, President, and campus Chancellors independent and objective assurance and consulting services designed to add value and to im prove operations. It does this by assessing and m onitoring the campus community in the discharge of their oversight, management, and operating responsibilities. Internal audit brings a systematic and disciplined approach to evaluating and im proving the effectiveness of risk m anagem ent, control and governance processes. - Approved by The Regents in May 2011
LI NES OF SERVI CE Advisory Services Audits Proactive planned and ad-hoc Regular planned reviews of activities, consultations, business unites and processes participation in reengineering teams, etc. SERVI CES • Investigate allegations of financial and administrative impropriety Investigations External Audit Support Investigate allegations of Assist with management and financial and administrative coordination of external impropriety agency audits
AUDI T SERVI CES GOALS Initiate and promote positive Provide opinions, analysis, change to systems, policies, and recommendations to procedures, and practices proactively address risks that through the completion of impede the achieving of audits and advisory service objectives and goals projects GOALS • Investigate allegations of financial and administrative impropriety Investigate known or Manage, coordinate and suspected improper monitor the collection of governmental activities and requested information from ensure appropriate actions external agencies and review are taken to prevent ordetect of external agency audit similar improper activities findings & remedial actions
W ork Approach & Audit Philosophy Participative & Collaborative Focus on Risks & Opportunities Resource for Counsel & Support
Audit Services Organization Chart The Regents’ UCB Chancellor Birgeneau Committee on UCD Chancellor Katehi Compliance and Audit UCI Vice Chancellor Brase UCLA Vice Chancellor Olsen UC President UCR Provost and Executive VC Rabenstein M. G. Yudof UCSB Interim Associate Vice Chancellor Cortez SVP, Chief Compliance and UCSC Vice Chancellor Vani Audit Officer, S. Vacca UCSD Vice Chancellor Matthews (4.5) UCSF Senior Vice Chancellor Plotts LBNL Laboratory Director Alivisatos UCI UCR UCSC UCSF B. Nielsen M. Jenson B. Long R. Catalano (9) (5.9) (5) (12) UCLA UCSD UCM UCSB E. Pierce S. Burke T. Kucker C. Whitebirch (27) (15.6) (1) (6) UCD UCB LBNL J. Maher W.L. Riley T. Hamilton (11) (6.8) (5)
UCSF AUDI T SERVI CES Sugako Amasaki Principal Auditor Josephyne Quach Senior Auditor Julia Mathis Senior Auditor Bernadette Lee Senior Auditor Paul Lapachet Senior Auditor Vacant Positions (2)
Com pleted Audits FY2 0 1 1 Controlled Substances SOM Departmental Review International Research Conflict of Interest/ Conflict of Commitment Executive Compensation Procurement Card Review IS-3 Policy Compliance Review Executive Travel & Entertainment Office of Technology Management Review Material Services - Receiving & Inventory Controls Outpatient Pharmaceutical Billing Offsite Pediatrics Specialty Clinics Mission Bay Hospital - KPMG Support Medical Center System Vulnerability Assessment PYXIS - Systems & Operations
Planned Audits for FY2 0 1 2 Contracts and Grants Executive Travel and Entertainment Chancellor's Allotment Funds School of Pharmacy Computer Vulnerability Scanning Medical Center Overtime Campus Overtime School of Medicine Department Reviews HIPAA Privacy Review Annual Report on Executive Compensation Cash Collections - Physician Service Co-Payments Bank Account Reconciliations Procurement Card Review Web Application Security (Campus) Web Application Security (Health Sciences) Compliance with BFB IS-3 - Electronic Information Security
How Are Areas Selected for Audit? Annual risk assessment and planning process Campus management requests Requests by the Regents or Office of the President
Audit Risk Assessm ent Methodology • Data gathering and analysis • Interviews with management and staff • Data/ financial analysis • Surveys • Complete Risk Assessment model • Universe of processes, functions, units • Scoring universe using predictive factors
Developing Next Year’s Audit Plan What are the significant risks to the campus? Which departments, functions, systems, processes should be considered for audit next year? Are there areas within the your department or departments you work with that need to be reviewed next year and why?
QUESTI ONS?
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