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County of Henrico Internal Audit Office 192 Post Implementation Cashier System Program Steps SWT W/P E.3 DETAILED AUDIT TESTING STEPS FOR ORACLE FINANCIAL SYSTEM PREPARED BY HENRICO INTERNAL AUDIT HENRICO, VIRGINIA SHARON W. THORNTON JULY 10, 2008 http://www.co.henrico.va.us/audit/ STANDARD ..

    County of Henrico Internal Audit Office

    192 Post Implementation Cashier System

    Program Steps

    DETAILED AUDIT TESTING STEPS FOR ORACLE FINANCIAL SYSTEM

PREPARED BY

    HENRICO INTERNAL AUDIT

    HENRICO, VIRGINIA

    SHARON W. THORNTON

    JULY 10, 2008

    http://www.co.henrico.va.us/audit/

STANDARD AUDIT PROGRAM STEPS

    Sections A thru H are Standard Audit Program Steps.

DETAILED AUDIT TESTING STEPS

I Project

     1. Determine the primary purpose and needs for the Cashier System

    Phase I.

     2. Obtain a copy of the RFP for the Cashier System Phase I.

     3. Determine members of the project team.

     4. Review contracts and agreements with vendor.

     5. Review the Design Specifications.

     6. Discuss the testing processes.

     7. Determine post implementation incidents requiring correction.

    J Administration

     8. Determine security controls, i.e., login, make-up of UserID and

    passwords, frequency of changing, frequency of review.

     9. Determine responsibility for the database and access controls.

     10. Review processes for backup storage and retention controls.

     11. Obtain copy of maintenance agreement.

     12. Review responsibilities for support, i.e., system problems, patch

    management, and updates.

    K Interfaces

     13. Outline the Interfaces and determine key controls over each, i.e.,

    input/output controls, balancing, audit trail, error reporting,

    etc.

     14. Review selected interface transactions to determine the controls

    identified are functioning properly.

    L Transactions

     15. Obtain transaction data and import into ACL for the test period.

     16. Analyze data and pull samples for testing.

     17. Determine error routines and reporting controls for transactions.

     18. Review periodic processes, i.e., daily, monthly, quarterly, and

    yearly.

     19. Review reports and their usage.

SWT W/P E.3

    County of Henrico Internal Audit Office

    192 Post Implementation Cashier System

    Program Steps

Objectives:

    A. Audit and report on proper internal controls over the new One-Step

     Cashier's System, Phase I only.

B. Assess the adequacy of the system.

C. Assess the development process.

D. Test random samples of transactions.

SWT W/P E.3

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