UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
FY 2015
Los Angeles
FY
LOB
LOC
SCHEDULE 3
Prj Code
Name/Title of Audit
High Risk (*)
1, 2, 3
Planned
Hours
Primary
Index Code
IT
(3)
Core (x) Indicator
Est. Qtr
Completion
Prior Year Audits Not Completed (DNFs):
FY14
DNF
Planned New Audits (PNs):
FY14
FY14
FY14
FY14
FY14
FY14
FY14
CAM
CAM
CAM
CAM
CAM
CAM
CAM
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
PN
PN
PN
ASUCLA
Lu Valle Commons Store
Operations Division: Food Service Operations
South Division: Court of Sciences Center & Café Synapse
Publications Accounting
Main Cashier's Office
Cash Count Verifications
Ratex Point of Sales System
3
3
3
3
1
1
1
220
240
100
220
120
60
240
M.a.02
M.a.08
M.a.02
O.b.03
H.b.02
H.b.02
G.b.02
FY14
FY14
FY14
FY14
CAM
CAM
CAM
CAM
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
Facilities Management
Central Warehouse Inventory Review
Project Estimation Process
Custodial Services Review
Key Security
3
2
2
2
400
400
350
300
H.g.05
K.a.02
K.b.02
K.b.02
3
3
1
1
FY14
FY14
FY14
CAM
CAM
CAM
UCLA
UCLA
UCLA
PN
PN
PN
Capital Programs
Fund Management
Personnel / Payroll Review
Contract Management
1
1
1
350
350
400
K.a.01
H.e.01
K.a.01
1
2
1
FY14
FY14
FY14
FY14
FY14
CAM
CAM
CAM
CAM
CAM
UCLA
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
PN
Events & Transportation
F&T - Recharge Audit
Parking Citation Contract Review
E&T - Cashiering
Vanpool Program
UCLA Events Office
3
3
1
3
3
280
325
340
160
225
M.a.04/H.i.01
M.a.04
M.a.04/H.b.02
M.c.03
M.a.06
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
CAM
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
Administration
H&HS - Access Controls
H&HS - Information Technology Equipment Inventory
H&HS - Construction
H&HS - Assignments
OCH - Food Inventory
UA - Maintenance Shop
University Guest House
CSA - Asset Management
ITS - Recharges
ITS - Enterprise Exchange
ITS-Technology Infrastructure Fee (TIF)
ITS-Technology Infrastructure Fee-Allocation to Contract and Grants
CTO - Ticket Inventory
UCPD - Records Management
UCPD - Travel and Accounts Payable
Human Resources and Payroll Center - South
3
3
1
3
3
3
3
3
3
1
1
1
3
3
2
1
320
240
365
365
420
420
240
520
375
375
200
200
255
275
325
500
O.c.02
H.g.02
K.a.01
O.c.02
O.c.01
O.c.02
M.a.07
H.g.03
H.i.01
G.b.02
G.b.06
E.d.07
H.g.05
G.a.02
H.c.01/H.c.04
H.e.01
FY14
FY14
FY14
FY14
FY14
FY14
FY14
CAM
CAM
CAM
CAM
CAM
CAM
CAM
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
PN
PN
PN
Campus
Annual Review of Executive Compensation (AREC)
Chancellor's Expenses (G-45)
Compensation
Foundation
Athletics
Lab Safety
CashNet Process and Reconciliation
3
3
1
1
1
1
1
400
200
200
500
400
300
400
J.b.06
H.c.03
J.B.01
L.a.03
M.a.01
I.b.03
H.b.01
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
FY14
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
UCLA
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
PN
Health Sciences
Revenue Cycle - Hospital
IT Business Continuity
Network Clinic 1
Network Clinic 1
Network Clinic 1
Network Clinic 1
House Staff Duty Hours (ACGME Compliance)
Mobile Device Security
Rape Treatment Center
Revenue Cycle - Physician
Dialysis
International Relations
Laundry
Internal Joint Ventures
Child Life
Santa Monica Nutrition Cashiering
1
1
1
1
1
1
1
2
1
1
1
1
1
2
2
2
1000
475
425
425
425
425
400
300
550
600
450
450
400
400
376
400
B.i.01
G.b.08
B.c.02
B.c.02
B.c.02
B.c.02
B.j.01
G.b.03
B.g.01
B.i.03
B.b.10
B.a.01
B.b.02
H.h.02
B.g.02
B.b.09
PS
PNF
(c) Planned Supplemental Audits (lumpsum)
(d) Audit Follow Up (lump sum)
20,376
3,700
1,500
Total Planned Audit Program (a+b+c+d)(1)
25,576
(b) Subtotal - Planned New Audits
FY14
FY14
Total Advisory Services (e+f) (1)
Ext. Audit Coordination, SE
Internal Control & Accountability, SI
IPA, COI & Other, SP
Compliance Support, SU
Systems Dev., Reeingineering Teams, etc., SR
FY14
IN
Planned Investigation Hours (lump sum)
Total Audits, Advisory Services, and Investigations
6,700
3200
800
0
500
500
1,600
33,876
udit Program and Advisory Services on Schedule 2 Activity Repo
ump sums for each applicable AS category (i.e. - SC, SE
Top 10 scores, 2 = next top 10 scoresA – application review
(3)
IT Indicators:
I – integrated review
T – technical review
S – system development or post-implementation review
G – general controls review
UCLA Audit Plan for FY14-15-Schedule1-2-3 FINAL SENT TO MATT ON 5-21-2014.xlsx
G
I
I
I
I
I
I
G
G
X
X
X
I
I
I
G
G
I
TBD
TBD
TBD
TBD
TBD
TBD
TBD
2
1
3
1
2
3
3
1
3
3
2
1
2
1
TBD
2
3
3
2
1
2
3
TBD
3
1
TBD
TBD
TBD
3
4
2
3
4
4
4
3
3
3
3
2
3
3
4
4