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Table of Contents <br /> 1 <br /> CHAPTER 1: AUDIT PLAN <br /> I Background 1 <br /> Audit Scope 1 <br /> I Audit Objectives 2 <br /> Audit Methodology 3 <br /> Government Auditing Criteria 4 <br /> 1 <br /> CHAPTER 2: INTERNAL CONTROL CRITIERA <br /> 1 COSO Internal Control — Integrated Framework 6 <br /> Government Finance Officers Association (GFOA) <br /> I Cash Receipts Policy (January 2007) 8 <br /> Sarbanes -Oxley (SOX) Segregation of Duties Matrix 9 <br /> IT Segregation of Duties Matrix 10 <br /> Control Objectives for Information and related Technology <br /> I (COBIT) Framework 11 <br /> Information System Audit and Control Association (ISACA) <br /> Security Policy 11 <br /> 1 Business Continuity Plans 11 <br /> 1 CHAPTER 3: DEPARTMENT OF WATER SUPPLY <br /> Overview 13 <br /> I Organization 14 <br /> Water Board 14 <br /> Administration 15 <br /> I Finance Division 16 <br /> Operations Division 16 <br /> Engineering Division 17 <br /> I Department of Water Supply Financial Statement <br /> (June 30, 2008 & 2007) 18 <br /> Department of Water Supply Organization Charts 19 to 22 <br /> III <br /> CHAPTER 4: CASH HANDING SYSTEMS <br /> 1 Overview 23 <br /> Department of Water Supply Finance Division 24 <br /> Five Basic Principles of Good Cash Handling 25 <br /> 1 Findings and Recommendations 25 to 41 <br /> 1 <br /> i <br /> 1 <br />