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CHAPTER 1: AUDIT PLAN <br /> Audit Methodology <br /> • Review departmental documentation, provided by the <br /> Department of Water Supply and its Finance Division and <br /> Information Systems Branch. <br /> • Review Cash Handling and Information Technology Best <br /> Practices, including source materials and /or interviews of <br /> personnel from: <br /> Imo o U.S. Government Accountability Office (GAO). <br /> 1 o Government Finance Officers Association (GFOA). <br /> o Committee of Sponsoring Organizations of the Treadway <br /> Commission (COSO). <br /> o Information System Audit and Control Association <br /> (ISACA). <br /> o IT Governance Institute (ITGI). <br /> 1 o Gartner Group. <br /> o City and County of Honolulu, Department of Water Supply. <br /> 1 • Review State and County laws and records: <br /> 1 o Hawaii Revised Statutes. <br /> o Hawaii County Charter. <br /> o Hawaii Circuit Court of the Third Circuit. <br /> • Interview and observation of County personnel, including <br /> Department of Water Supply administrators and support staff, <br /> the Waterworks Controller, Assistant Controller, District <br /> Supervisors, Customer Service Supervisor, Customer Service <br /> Representatives, Cashiers, Waterworks Information Systems <br /> Manager, and County of Hawaii Treasurer and Managing <br /> 1 Director. <br /> 1 <br /> 1 <br /> 1 <br /> 3 <br /> 1 <br />