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Audit Methodology <br />CHAPTER 1: AUDIT PLAN <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 />• U.S. Government Accountability Office (GAO). <br />• Government Finance Officers Association (GFOA). <br />• Committee of Sponsoring Organizations of the Treadway <br />Commission (COSO). <br />• Information System Audit and Control Association <br />(ISACA). <br />• IT Governance Institute (ITGI). <br />• Gartner Group. <br />• City and County of Honolulu, Department of Water Supply. <br />• Review State and County laws and records: <br />• Hawaii Revised Statutes. <br />• Hawaii County Charter. <br />• 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 />Director. <br />