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Table of Contents <br />Introduction.................................................................................................................................1 <br />Background................................................................................................................................. 2 <br />AuditObjectives..........................................................................................................................7 <br />AuditScope and Methodology.................................................................................................. 7 <br />Commendations and Noteworthy Achievements.................................................................... 8 <br />AuditResults...............................................................................................................................9 <br />Internal controls over the inventory management system are inadequate causing <br />inaccurate inventory and inventory records.....................................................................9 <br />Independent monitoring is inadequate............................................................................11 <br />Physical inventory and inventory records were inaccurate and incomplete .................... 13 <br />Items considered sensitive, portable, and prone to theft are not continuously tracked... 17 <br />Safeguarding is inadequate........................................................................................... 19 <br />Written policies and procedures were inadequate and not consistently followed or <br />enforced.........................................................................................................................20 <br />Recommendations.................................................................................................................... 26 <br />Management's Comments.......................................................................................................29 <br />Appendix A — Audit Criteria..................................................................................................... 33 <br />