Disclaimers and Caveats $780 million annual budget 4,200 employees - - PowerPoint PPT Presentation
Disclaimers and Caveats $780 million annual budget 4,200 employees Serve over 200,000 families annually People with Disabilities Developmental Center Substance Abuse & Mental Health State Hospital Child
Disclaimers and Caveats
$780 million annual budget 4,200 employees Serve over 200,000 families annually People with Disabilities Developmental Center Substance Abuse & Mental Health State Hospital Child Welfare Juvenile Justice Services Recovery Services Aging & Adult Services
Resources
Time Money Qualified staff Adequate tools
Risk assessment & identifying risks Intimate Knowledge of all Programs Advancement of Technology & Changing
Environment
Adequate policies Training Political Constraints
$800K missing: State agency employee fired
Utah state employee tapped computers to
steal identities
DMV employee accused of providing
confidential information for crimes
State worker charged with stealing child
support payments
The10 Worst Government Data Breaches of
2012:
3. Utah: Eastern European hackers pulled 780,000
Medicaid records from servers at Utah’s Department
California Correctional facility improperly
reimbursed employees $55,000 in travel benefits for routine commutes to the facility
Fish and Game issued $118,700 in gift cards to
high ranking employees of the Department over 3 year period
State accounting technician for the Employment
Development Department arrested for fraudulently redirecting nearly $93,000 of unemployment insurance benefits
“As currently staffed, the SEC would have
trouble finding first base at Fenway Park if seated in the Red Sox dugout and given an afternoon to find it.” Harry Markopolous (Madoff investigation)
Financial
Separation of Duties Controls enforced
Performance
This L.A. County panel is facing scrutiny for
reinstating a social worker later charged in a boy's death
Comprehensive Data Reliability
Critical decisions be based on good data
IT
Oregon sues Oracle over failed health care website
($250 million)
Performance audits can be painful and
politically sensitive but necessary
Frequent Financial audits critical to maintain
the integrity of the process
“Efficiency in government is a matter of social
government is taken from the taxpayer who earned it. Wasting money shows contempt for the labor that produced that money.” John Norquist (Ex Mayor of Milwaukee)
IT Security audits
Data security Client confidentiality
Equity of Practices
Eligibility are equitable & consistent in
application
Safeguards against abuse of power
Safety & Security
Employee Public we serve Disaster planning
Private Sector experience
Large Audit Staff Compensated well Audit credentials required
Consequence of poor auditing practices
Reduced profits Financial Insolvency Business failure Media scrutiny
Public Sector experience
Auditors understaffed Compensation less lucrative Not always credentialed
Consequence of poor auditing practices
Inefficient government Waste of finite resources Corruption & Abuse of Power Loss of Public support & confidence Serious Injury or Loss of Life Bad press
Don’t let your Director be caught with a Pink
Camo Phone!
Audit to greatest Risk factors Make strong recommendations to identify & fix
vulnerabilities
Strive to achieve the strongest audit team possible Seek out auditors with diverse skills and knowledge Encourage the sharing of ideas and best practices Seek out training and certifications for your staff Make a strong case for better software tools Advocate to your Director the value of a strong
internal audit function that is appropriately resourced
Audit risk analysis and planning of audits and time budgets
Scheduling
Audit program development
Working paper development
Supervisory review and signoff
Audit report development
Audit customer response
Audit issue/recommendation tracking and risk mitigation tracking
Recording of project time by audit program procedure and auditor
Summary management reports of audit projects and audit time by agency, specified dates, project, and auditor
Retention, destruction, and litigation hold reporting
Vendor hosted
Encryption of data at rest and in transit
Integration with LDAP
Segregation of duties based on role
Integration with MS Office suite and the State’s Google email system
Templates for audit programs, audit reports, and audit findings that can be used from audit to audit
Referencing/linking capabilities from objectives and audit program procedures to supporting documents, and from the audit report to supporting documents.
Check-out/check-in procedures for document control
Controls over replacing current documents with imported documents
Read only access for peer reviewers
Key word searching within and between documents
Workflow management capabilities
Redaction capabilities
Scalability
Mark Brasher Deputy Director, Department of Human Services, State of Utah mbrasher@utah.gov