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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 />AppendixA — Audit Criteria....................................................................................................33 <br />