ࡱ> z|yy bjbj 9{{ TZZZD6<Zrr^$Еj+qqq+@qFqP{DŽ.F~ZV09::DŽDŽ:Y >,)$M$++qqqq: : Internal Audit Status Report As of March 19, 2012 FY2012 Annual Audit Plan Italic Items - have been completed or are in progress External Financial Audit Support: Year-end cutoff Inventory observation Cash disbursements & bank transfers Cash depositories Auxiliary fund analysis Unexpended plant fund additions Search for Unrecorded Liabilities Audits and Projects: University of Alaska Anchorage: Department Review* Restricted Funds Athletics** Representational Expenditures* Student Fees University of Alaska Fairbanks: Department Review* Restricted Funds** Athletics Procurement** Student Fees University of Alaska Southeast: Department Review 2* Restricted Funds Restricted Funds (FY11) Statewide: Facilities Procurement** Follow-up Audit** - next in queue Function and System Reviews: Banking and Reconciliation Activities Contracts BCP/DRP Effort Reporting (FY11) Information Systems Reviews: Outsourced Services Banner Access Campus IT General Controls** Banner Program Upgrade** Follow-up Auditing Special Requests* Special Request #1 Investigations* *Specific departments/areas to be determined later **Carried forward from FY11 FY2012 Audit Plan Progress At the February meeting we communicated a list of audits that are not expected to be conducted. These will be evaluated for inclusion on the FY13 audit plan which is currently under development. UAA Restricted Funds UAA Student Fees UAF Athletics Statewide Facilities We have had three occurrences of requests for assistance by the Office of General Counsel and Statewide Labor Relations since the February meeting. We are determining whether or not any of the three requests need to be conducted as investigations as opposed to regular audits or special projects. The results of this determination could have further impact on the FY12 audit plan. FY2012 Request to Modify Approved Plan Departmental audits were listed for UAF, UAA and UAS with the tentative scope to review financial aid department processes, but with an increased focused on the processes in place for issuing fellowship and scholarship payments to students. Preliminary planning has led us to understand this should be a process audit than a departmental audit. It is more logical to perform the audit as a system wide review of the process for issuing fellowship and scholarship payments to students. The risks of this process include: Incomplete information reported on student 1098T forms Incurring a reputation that ϲʿapphas non-student friendly administration processes Noncompliance with Title III and Title IV programs The request for modifying the FY12 audit plan is to change the three departmental audits to one process audit to review the methods of issuing fellowship and scholarship payments to students. Audit Department Staffing We continue to be fully staffed with our three full-time auditors and the director. A student intern begins March 20, 2012. Audit Reports: UAA Facilities UAF Northwest Campus Data Security UAS School of Education Restricted Funds UAA Kenai Peninsula College Data Security UAF Follow-up Auditing Other Department Activities Quality Assessment Review (QAR) Remediation - Recommendations from the report are being implemented at this time. Effort Reporting Work Group Participation on the Payment Card Industry Data Security Standards (PCI DSS) Compliance Committee External Audit Request for Proposal (early FY13) Continuous Controls Monitoring This is an ongoing project that involves analytical tests which run automatically on a prescheduled basis. An auditor has been assigned to the follow-up of results from tests, refinement of tests, and development of new tests. Potential Duplicate Payments by Accounts Payable Potential Scheduled Payments (unauthorized) Representational expenditures with inappropriate funding sources Gifts Exceeding $25 Threshold Potential Duplicate Payroll Checks Terminated Employees on the Payroll Phantom Employees Excessive Overtime Potentially Prohibited Credit Card Transactions Potentially Miscoded Credit Card Transactions Transactions Associated with Excluded Merchant Types Purchases that Exceed a Credit Card Holders Single Purchase Limit Credit Card Holders with High Dollar Volumes of Purchase Activity Credit Card Transactions on Holidays     Reference 16 Reference XX Audit Status Report Page  PAGE 1 of  NUMPAGES 4  FILENAME \p H:\AUDIT\Office Admin\Director\BOR\2012\April\Reference B - Feb Internal Audit Status Report.doc Audit Committee Agenda: Page  PAGE 1 of  NUMPAGES 4  #+,-/012389KLMNZc·}pkf^ZVNFZVB= hEF>*hQhnhM6hMhM6h~ohMhTdhM>* h0>* hR>*hMhgtUOJQJaJhMhM5OJQJaJhFz5OJQJaJh`5OJQJaJhq5OJQJaJhHC5OJQJaJh!\[5OJQJaJhn5OJQJaJh_y5OJQJaJhMhW5OJQJaJhMh% 5OJQJaJhs5OJQJaJ23M  ; ] ^ _ t u v gdEF^gdEF $^a$gdEFxgd$xgd 7 gdlh$a$gd%  9 : ; \ ] s & 9   # I S [ s   $ ;;wjhX^>*OJQJ^JaJh>hEF>*OJQJ^JaJh:+h:+6hFzh 6hFzhEF6hhEF6hS?]hS?]6hbghEF6 hh hhEFh5h56h:+hEF6 hEF>*hhX^6>*hhX^6hhEF6hX^hEF6hEF'  & 9 C Q ^ _  h^h`gdEF 8^8`gdEF^gdEFBx^`BgdEF ^`gdEF  # I S [ s t  $ % 5 ^gd+ ^`gdEF ^`gdEF 8^8`gdEF h^h`gdEF8^8gdEF`gdEF 8^8gdEF5 6 7 8 k h } 0Wb & F)8^8gd) & F)gd) & F)^gdn & F)8^8gdn & F)hx^hgdnxgdB/q^gdEF ^`gdEF ^`gdEF 0WXkzw`b￳|||||||m^Rh\fOJQJ^JaJh\fh\fOJQJ^JaJh)hrOJQJ^JaJh)h)OJQJ^JaJh)OJQJ^JaJh)h)>*OJQJ^JaJhOJQJ^JaJh3TOJQJ^JaJh>h*>*OJQJ^JaJhhcJX>*OJQJ^JaJhh}>*OJQJ^JaJhh*>*OJQJ^JaJbu  <,]b & F&x^gdn & F)8x^8gdn & F)8^8gdn & F)hx^hgdn 8^8gd) & F)gd) & F)gd\f!'9JʺqbSDS8h3TOJQJ^JaJh>hiOJQJ^JaJh>hZsOJQJ^JaJh>h~oOJQJ^JaJh>h^OJQJ^JaJh>hn>*OJQJ^JaJhn>*OJQJ^JaJhhn>*OJQJ^JaJh\f5OJQJ^JaJh\fh)5OJQJ^JaJh)OJQJ^JaJh)hrOJQJ^JaJh\fOJQJ^JaJh)h\fOJQJ^JaJJKLtu  <ij,\ô}nbnSGSG;h!ROJQJ^JaJh@OJQJ^JaJhh@OJQJ^JaJhSIOJQJ^JaJhSIh@OJQJ^JaJh*h*>*OJQJ^JaJh[>hW3OJQJ^JaJhW3OJQJ^JaJh3TOJQJ^JaJhh3TOJQJ^JaJh3T>*OJQJ^JaJh(OJQJ^JaJhaSOJQJ^JaJhrOJQJ^JaJh OJQJ^JaJ\]~-`bevwٲ٦phdhdhdhdhb(hjhb(hUhcJXhROJQJ^JaJhU3OJQJ^JaJh*nOJQJ^JaJhcJXh*nOJQJ^JaJh+uOJQJ^JaJhcJXhLOJQJ^JaJh#+OJQJ^JaJhZacOJQJ^JaJhLOJQJ^JaJh>rOJQJ^JaJhh!ROJQJ^JaJ"Aew`gd( 8x^8gdR & F&x^gdn )*+,-.01>?Խxmg`T`Tjh[>CJUh h[>CJh h[>0JhX0JmHnHuh[>0JmHnHujheh[>0JUheh[>0Jh[>CJOJQJh*;lh[>CJOJQJh[>5CJOJQJaJh*;lh[>5CJOJQJaJ h <h[>h[>h(h[>aJhb(hh th tCJOJQJaJh tCJOJQJaJ -./0 8x^8gdR$a$0^0$a$gdP9$a$gd.$a$gd*;lgd <?ϺdzhcJXhROJQJ^JaJhb(hh[>hXCJhmHnHujh[>CJUh h[>CJhh[>0JCJmHnHuh[>0JCJjh[>0JCJU h[>CJ h[>CJjh[>CJUhhXCJhmHnHu. 0 0/ =!"#$% 2 0 0/ =!"#$% P . 0 0/ =!"#$% 2 0 0/ =!"#$% P < 0 0&P1h:p*;l/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH D`D }oNormalCJOJQJ_HmH sH tH P@P }o Heading 1$!@&^`0a$5CJR@R }o Heading 2$!@&^`0a$ 5>*CJ@@@ }o Heading 3 $@&a$5CJP@P }o Heading 4$!@&^p`0a$5CJP@P }o Heading 5$!@&^`0a$5CJD@D }o Heading 6$@&^a$>*CJH@H }o Heading 7$xx@&a$>*CJH@H }o Heading 8 $@&a$5CJOJQJL @L }o Heading 9 $@&^p`0a$ 5OJQJDA`D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List 6B@6 }o Body Texta$CJ4@4 }oHeader !4 @4 }oFooter !.)@!. }o Page NumberRC@2R }oBody Text Indent & H^a$CJLR@BL }oBody Text Indent 2 ^a$CJ@T@R@ }o Block Text]^p`CJTS@bT }oBody Text Indent 3x^`0a$CJ>'`q> }oComment ReferenceCJD@D }o Comment Texta$ CJOJQJF@F $ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] ^v8"8"08"d8"8"8  f J\?  5 bHOQVachv!!L# @0(  B S  ?K^!L^!M^!N^!v=*urn:schemas-microsoft-com:office:smarttags PlaceType8*urn:schemas-microsoft-com:office:smarttagsCity>*urn:schemas-microsoft-com:office:smarttags PostalCode9*urn:schemas-microsoft-com:office:smarttagsState       v,0     v,0*=a ;d 2U b.K0i j8cF$T >zqu]byvz4 dgl(VeNG!(k$6j-%=q&0&S&+~K0F025rFY=$@tE+'A7yB:X_qCvOFh|>F~{PZ(qP pHQ{Q9AR~^,BJ^^r_&,P!bh  ob$T LcNĈ',dr(+5gM-tB|3vw *h^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hH@h ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(   ^ `OJQJo( OO^O`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(h8^8`OJQJo(hHh^`OJQJ^Jo(hHoh ^ `OJQJo(hHh ^ `OJQJo(hHhx^x`OJQJ^Jo(hHohH^H`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh ^`o(hH.^`OJQJ^Jo(o p^p`OJQJo( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o P^P`OJQJo(^`OJPJQJ^Jo(- xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( X X ^X `OJQJo(o (#(#^(#`OJQJo(^`OJPJQJ^Jo(- xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( X X ^X `OJQJo(o (#(#^(#`OJQJo(@0^`0.@P^`P.@P0^P`0.@ 0^ `0)@ 0^ `0()@0^`0()@0^`0()@`0^``0()@00^0`0()p0p^p`0o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.h^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHpp^p`.@ @ ^@ `.L^`L.^`.^`.L^`L.PP^P`.  ^ `.L^`L. ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo(h ^`o(hH.^`OJQJ^Jo(o p^p`OJQJo( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o P^P`OJQJo(^`OJPJQJ^Jo(^`OJQJ^Jo(hHop^p`OJQJo(hH@ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hH^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.p0p^p`0o(. ^`OJQJo( ^ `. L^ `L.x^x`.H^H`.L^`L.^`.^`.L^`L. pp^p`OJQJo(-^`OJQJ^Jo(o   ^ `OJQJo(   ^ `OJQJo(xx^x`OJQJ^Jo(o HH^H`OJQJo( ^`OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(   ^ `OJQJo( RR^R`OJQJo(o ""^"`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(h^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHp0p^p`0o(.  ^ `. L ^ `L.xx^x`.HH^H`.L^`L.^`.^`.L^`L. ^`OJQJo( ^`OJQJo(o ^`OJQJo(   ^ `OJQJo( OO^O`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(h^`OJQJo(hHhp^p`OJQJ^Jo(hHoh@ ^@ `OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHhP^P`OJQJ^Jo(hHoh ^ `OJQJo(hH ^`OJQJo(% ^`OJQJo(% pp^p`OJQJo(% @ @ ^@ `OJQJo(% ^`OJQJo(% ^`OJQJo(% ^`OJQJo(% ^`OJQJo(% PP^P`OJQJo(%808^8`0o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.h ^`o(hH.^`OJQJ^Jo(o p^p`OJQJo( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o P^P`OJQJo(8^8`.^`. L^ `L. ^ `.x^x`.HL^H`L.^`.^`.L^`L.h ^`hH.h ^`hH.h pL^p`LhH.h @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PL^P`LhH. ^`hH. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.88^8`.^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L. ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo(h ^`o(hH.^`OJQJ^Jo(o p^p`OJQJo( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o P^P`OJQJo(8^8`. ^`OJQJo( L^ `L. ^ `.x^x`.HL^H`L.^`.^`.L^`L.pp^p`.@ @ ^@ `.L^`L.^`.^`.L^`L.PP^P`.  ^ `.L^`L.p0p^p`0o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L. ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo(@h ^`OJQJo(^`OJQJ^Jo(o pp^p`OJQJo( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJQJo( hh^h`OJQJo(*K0yvwOF 2U _qC',d4 +5g+'A>qu]NG!0i P!bFY=$@3v;d$qPr_pHQS&+-t25{QLc&lR~^=yB=q&jcFj-% ob>FJ^{P @h ^`OJQJo(**                                             w        w        ,                                                                                 P                                   N>G                          x&xRXL-n\rT?#>Tt                                                                                         '                         o46)n`y'6)3A6)nqQ)a6)nkz rSs Sp~Bn06gB) kr'*2t8-|@!K/zzQ T   7 p  j R+P<QNW[.=S^gs#x +ErF'A H L^Dc*ipP9nCTGA G!!!! &!*"z1"S##5#O#~#$K%]% T'U'()\)*vA**V*e*i*x*:+F,q,,q,-+._I. /00+0A02T92V303V3 4Zl4Op486B37j7Z8O8i89R9q9q: :"J:a:h:31;g;x;<T<<E}<~<-=M=>J>f[>[>{?@S@S AJ?ATpA5"BmCCu=CHC$NCtCDT3DZDxDErEdwEEFIF{GxbH}HSI)ITDU>UgtUEV0VdSV>jV.W1/W1WpW}W2XcJX9Z~Z *[V*[RG[!\[y[\\W(\ ] /]S?]^O]@P]W]kg]T^X^s^_T`Kb[ bS c$cPcZacFPdzdG"eSf&f(fAf{bfmfbgwgb(h:hIhlhvhZ i0i3diri5jejvIklq3l]:l*;l PlCXl~rllhm=pmF'n*nykno6opP pK%p-p{>p qB/q6q6q>r Irhs)sKsSsZsxst tG*tcBt"u+u0u;u3GuKuxZuev9bwOuwIxwPy_yzzFzMzZ~z{K,{/{`{||\]|s1}>3}K~~)~n~J~15[l~oH%(qRx(7BGf\h$pc,5FW\"*iW;bm"r6?NRv[%Wdo46(Ak" fa.N?Pir,w}\v ;@8e ~0 RezJGfi{5 LL;]( N)5/:6>ZL/ M{_mL ?-.Q rX}!0U3ao8FOQ8yV?BLd^"QF,EZW);+W^t$<~MV"2}g }oW"J;etp$-+Go-cRt%.#<N}"I|i)-4Bnp0aWhqreoD4y!8(3:&RZT <~o Y2si#r T1}3Y?dM!>BkUo{4,MdKj|RgsmtS, #+eZcb G| +i7Rg[c_4 (5=G]]\f^~hrFw6M  x+cst,9% Gt  Lx_}lx'YP{]9KW )EGsHNpBEQ/~7R}I Z!MDl ~P`klvN,v|}')!RTiJ#=HUz*N*5;PiQ [T&v:Q)2;FK$*W3v\%O ,qUsyX.]?ec9@@Unknown G*Ax Times New Roman5Symbol3. *Cx ArialK@Palatino LinotypeS PalatinoBook AntiquaK,Bookman Old Style?= *Cx Courier New;Wingdings7. [ @VerdanaA$BCambria Math"hG:'GG!r0 3QHX ?xD2! xx Agenda Dawn Hunziker Brandi R Berg*                           ! " # $ % & ' ( ) Oh+'0|   , 8 D P\dltAgendaDawn HunzikerNormalBrandi R Berg3Microsoft Office Word@Ik@@L@,(G՜.+,0 hp  University of Alaska Agenda Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghjklmnoprstuvwx{Root Entry F .}1TableWordDocument9SummaryInformation(iDocumentSummaryInformation8qCompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q