COM 0601.001 2012-2014 - Laserfiche WebLink

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Introduction............................................................IV-1 Review Internal (Management Controls)...............IV-2 Assessing risk.............................................IV-2 Reviewing and testing controls..................IV-3 Determining known effectiveness..............IV-3 Reviewing design controls.........................IV-3 Reviewing implementation of controls......IV-4 Reviewing documentation of transactions................................IV-4 Access to confidential or sensitiveinformation......................IV-4 Testing for Compliance..........................................IV-4 Illegal acts and other noncompliance.........IV-5 Testing procedures.....................................IV-5 Risk of fraud..............................................IV-6 Risk of abuse..............................................IV-6 Reporting of noncompliance......................IV-6 Handling issues of law and coordination of legal services........IV-7 Evidence Standards for Performance Audits.........IV-7 Appropriateness.........................................IV-8 Sufficiency...............................................IV-10 Overall assessment of evidence...............IV-10 Audit Findings.....................................................IV-12 Elements of a finding...............................IV-12 Audit Recommendations......................................IV-14 Audit Documentation...........................................IV-14 OLA Working Paper Standards...........................IV-16 OLA Working Paper Policies and Procedures.....IV-19 Types of working papers..........................IV-19 Interviews.................................................IV-21 Sampling..................................................IV-23 Preparation of Working Papers................IV-26 Tying Working Papers to Workplan........IV-28 Security of Working Papers.....................IV-29 Disclosure of Working Papers.................IV-29 Preliminary Audit Findings and Recommendations........................IV-30 Report Outline..........................................IV-30 Section VReport Preparation and Distribution Introduction..............................................................V-1 Report Quality Elements..........................................V-1 Accurate.......................................................V-1 Objective......................................................V-1 iii