Audit Plan 2014/15

 

Audit Subject Initial Objectives

Communications

Evaluate the effectiveness of internal controls related to procurement and inventory management.

Development & Sustainability - Building Safety Division

Evaluate internal controls related to the calculation and collection of fees and charges.

Engineering/CIP - Cubs Stadium Project

Post-construction financial review.

Facilities Maintenance

Evaluate internal controls related to the efficiency and effectiveness of facilities maintenance services.

Financial Services - Payroll

Determine whether internal controls related to timekeeping, payroll processing, and payroll accounting are adequate to provide reasonable assurance that employees are paid accurately and in accordance with all applicable City policies, State statutes, and Federal laws.

Determine whether findings from our last Payroll audit have been effectively addressed.

Fleet Services

Objective(s) may include evaluation of internal controls, efficiency/effectiveness of maintenance services, cost allocation plans, customer service, or other aspects of Fleet Services operations, as determined by a preliminary risk assessment.

Housing & Community Development

Evaluate internal controls over compliance with regard to CDBG, NSP, ARRA, or other grant funded programs.

Human Resources - Safety Services - Workers Compensation Program

Determine whether internal controls related to workers compensation claims management are adequate to provide reasonable assurance that the program is operating in accordance with applicable policies, laws and best practices.

 

Information Technology - Procurement and Inventory Management Processes Evaluate the effectiveness of internal controls related to procurement and inventory management.
   
Information Technology - Other

Objective(s) to be determined after preliminary risk assessment.

   
Water Resources Objective(s) to be determined after preliminary risk assessment.
   
On-Going Audits and Follow-Up Reviews from 2013/14 Audit Plan
Audit Subject
City Attorney - Property & Public Liability Trust Fund
City Manager - Public Defender Contracts
Financial Services/Engineering/Transit - Light Rail Project Cost Recovery
Library - Technology
Police - Off-Duty Employment Program
Parks, Recreation & Commercial Facilities - Aquatics
Scheduled Follow-Up Reviews
Audit Subject Initial Objectives
Animal Control
Surplus Property Disposal
Mesa Fire & Medical Fire Prevention Division
City Manager - Public Defender Contracts

The objective of each follow-up review is to verify that corrective action(s) agreed to in response to the audit have been implemented as agreed and were effective in resolving the related audit finding(s).

Other Activities
Activity Description

Citywide Cash Counts

All cash handling sites citywide are subject to unannounced audits at any time.

Assistance to Other City Departments

Provide assistance upon request, such as internal control reviews, risk analysis, financial statement reviews, data analysis, etc.

Fraud & Ethics Hotline Investigations

Monitor the Fraud and Ethics Hotline and perform investigations as needed.

Payment Card Industry Data Security Standards (PCI DSS) Reviews

Review credit card acceptance sites for compliance with PCI DSS.

Special Consulting Requests

Provide independent data collection, validation, and/or analyses upon request for Councilmembers, the City Manager, or Department Directors.