07 Work Plan Preliminary
Internal Audit Department Risk Assessment Approach Strategic/Governance Operational Accountability/Transparency Reporting Information Technology (IT) Compliance Review Prior Review Port Final Risk Audit Coverage Identify Risks Audit Universe Data Analytics Assessment and Issues ? Reviews organization ? Review prior audit ? Determine ? Conduct comprehensive ? Conduct risk interviews structure, changes, coverage ? Likelihood data analytics involving with various key leaders processes ? Impact revenues and expenses across the Port ? Assess the status of prior ? Risk Scoring ? Inventory new/old audit issues ? Identify risks based on ? Obtain risk assessments initiatives, projects, etc ? Assess Available Audit past and current from management ? Identify emerging issues Resources financial performances perspectives ? Set priorities ? Identify emerging issues GENERATES INTERNALAUDIT WORK PLAN Internal Audit Department Risks, Audit Universe, and Auditable Units Coverage Strategic/Governance Operational Accountability/Transparency Reporting Information Technology (IT) Compliance KeyCentral Comprehensive Processing Lease and 3rd Party Limited Information Operational Systems Concession Management Operational Technology Audits Audits Audits Audits Audits ? Reviews of systems ? Reviews of Individual ? Reviews of Lease and ? Reviews of 3rd party ? Reviews of Port or ? Reviews of critical Port IT common to multiple operating unit reviews Concession agreements management Division wide functional infrastructure Port operational units agreements activity ? Audit Units ? Audit Units ? Audit Units ? Individual agreements ? Audit Units ? Audit Units ? Audit Units ? accounts payable ? Fire Dept ? Individual service ? Port wide operational ? general and application ? payroll ? Police agreements issues/concerns controls ? Aviation Maintenance ? data security ? Prior Audit Coverage ? Prior Audit Coverage ? Prior Audit Coverage ? CTA ? Prior Audit Coverage ? Prior Audit Coverage ? Prior Audit Coverage ? payroll ? Ground Transportation ? Avis Rent-A-Car ? WTCS ? Fleet Management ? No audit specific ? accounts payable ? Airport Public Parking ? Host International ? BHICC ? Aviation Division coverage in prior years ? receivable ? Aviation Maintenance ? Anthony's overtime practices ? will begin specific ? asset management ? Marine Maintenance ? P-card administration covereage based on the results of the Enterprise and Risk Assessment in 2012 PROVIDES ? ASSURANCE ? CONTINUOUS IMPROVEMENT ? ACCOUNTABILITY ? EFFICIENCY ? EFFECTIVENESS ATE: November 13, 2012 TO: Audit Committee FROM: Joyce Kirangi, Internal Audit Director SUBJECT: Summary of Suggested 2013 Audit Projects Based on Risk Survey of Key Port Leadership Internal Audit conducts a variety of procedures to prepare its annual risk assessment. Included are a series of interviews with key Port leaders across five divisions to obtain management perspectives on the current business environment and to assess risk landscape in their respective responsibility areas and for the Port as a whole. Specifically, the following two questions were posed to each interviewee: 1. What risks do you see in your area to which Internal Audit can add value through an independent and objective review? 2. Considering the Port as a whole, what areas (e.g., systems, processes, activities, departments, etc.) do you see risks of negative impact? We began the process early October and have recently completed the interviews. We held interviews with approximately fifty senior leaderships across the Port who understands Port business to include all Division Directors, Chief Financial Officer, Chief of Staff, and CEO. The following activities are not all-inclusive, but represent common areas of suggested 2013 orfuture audits. They are not listed in any order of importance. Lifecycle of purchases below $20,000 from acquisition to disposal or surplus Small federal grants administration (e.g., cost allocation, supplemental compliance requirements) Continue to cycle rental and concession agreements Payroll processes at Police and Fire Department Airport public parking Issues related to fleet such as the cost of regular lube & oil and vehicle titles Airport Federal Inspection Services (FIS) revenues Port Jobs contract review before expiration Review of Port's small business program (Small Contractors and Suppliers) for effectiveness Review process of declaring emergencies in Port projects Port Construction Services (PCS) close-out process for efficiency Review process to ensure reliable container volume information to be used for the new volume driven terminal leases Aviation Maintenance inventory, small tools & equipment, and polices regarding mobile device usage Continue to ensure adequate controls over Port expenses Controls over the Port's deferred compensation programs Controls over debt services
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