Protiviti Capital Projects & Contracts
Solution Introduction
Table of Contents
Discussion Topics
Protiviti Overview
3
Protiviti Solutions Offerings
5
Protiviti’s Capital Projects and Contracts Practice
6
Project Experience
7
Solution Leader Biographies
8
Appendix
2
Typical Capital Project Risk Universe
12
Assessing Project Lifecycle Effectiveness
13
Project Risk Areas
14
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Protiviti Overview
 Protiviti (www.protiviti.com) is a global consulting firm that helps companies solve problems in finance, technology,
operations, governance, risk and internal audit.
 Protiviti is a wholly owned subsidiary of Robert Half International Inc. (NYSE symbol: RHI)
 Protiviti was launched in May 2002, when RHI reached an employment agreement with Arthur Andersen LLP to hire
approximately 700 professionals from the firm’s U.S. practice.
 Protiviti's highly trained, results-oriented professionals provide a unique perspective on a wide range of critical business
issues for clients in the Americas, Asia-Pacific, Africa, Europe and the Middle East.
•
6th Largest
Business
Consulting Firm
•
3,000+
professionals
•
1,000+ clients
•
70+ offices in
over 20 countries
Member firm, SizweNtsalubaGoobodo, with 10 offices in South Africa.
3
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Protiviti’s clients
include more than
35% of Fortune 1000
and Global 500
companies. We also
work with smaller,
growing companies,
including those
looking to go public,
as well as with
government agencies.
Protiviti is one of the
fastest growing
consulting firms
worldwide. Our
revenues have
increased from US $15
million in 2002, to US
$452.7 million in 2012.
Protiviti Overview
Our market position
We are the only risk consulting
practice not affiliated with an external
audit firm. This is a strategic advantage
because our organization is the only
company that brings the resources,
quality and capabilities of the large
accounting firms without the regulatory
concerns or current market distractions.
What makes us different
In addition to our strong position in the
market we bring a unique resource model.
We draw on process experts who are
identical in skills to the divested consulting
arms of the Big 4 firms.
Protiviti is the leading provider of truly independent risk and business consulting, and internal audit
services with over 3,000 professionals in 70 offices worldwide. We offer a full spectrum of internal audit,
consulting, technology, and corporate governance services.
Our internal audit and risk consulting services trace their origins to the Big Four professional services
firms, and many of our team members have Big Four consulting experience. Our internal audit practice
originated in 1989 and we have invested millions of dollars in the development of internal auditing
methodology, tools and people, which has prepared us to provide a broad spectrum of services across
all industries, including the mining industry. We have made the investments, and our clients are the
beneficiaries of our cumulative experiences.
We firmly believe that our singular focus on providing internal audit and risk consulting services provides
us with a major advantage in terms of focus, commitment, and the proven ability to effectively partner
with our clients.
Protiviti also offers our clients the advantage of independence. Our independence means fewer conflicts
with all parties involved, now and in the future.
Our Parent Company
Protiviti is a wholly owned subsidiary of
Robert Half International, Inc. (RHI), a
leader in the professional services
industry. RHI was founded in 1948 and
has spent years creating a reputation for
excellence in finding the resources
companies need to achieve success. In
it’s founding of Protiviti, RHI has
dedicated itself to yet another dimension
of client service with Protiviti’s project
management skills, industry experience
and risk consulting depth.
4
The Protiviti “Difference”
Big 4:
• Methodologies & tools
• Experienced professionals
• Depth of risk consulting
services
• Financial & management
stability
• Recognized
• Global presence
© 2013 Protiviti Inc.
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Protiviti combines the
strengths of your Big
Four and Boutique
alternatives
. . . .without compromise
Boutique:
• Responsive client service
• Lack of SEC restrictions
• Independent from attest &
tax services
• Better teaming with
external auditors
• Focus on core offerings
• Fee flexibility
Protiviti Solution Offerings
Protiviti helps companies around the globe identify, measure, and navigate the risks they face within their industries and
throughout their systems and processes using the proven value-add solutions summarized below.
Finance &
Accounting Excellence
Risk & Compliance
• Risk Strategy & Management
• Compliance
• Enterprise Performance Management
• Finance Process Optimization
• Financial Reporting Remediation &
Compliance
• IFRS
• Financial Controls & Sarbanes Oxley
Compliance
• M&A Services
• Enterprise Risk Management
Information Technology
Effectiveness & Control
•
•
•
•
•
•
•
Business Continuity
IT Governance & Risk Management
IT Process Improvement
Security & Privacy Management
Application Controls Effectiveness
Enterprise Information Management
E-Discovery
•
•
•
•
•
•
Internal Audit &
Financial Controls
•
•
•
•
•
•
•
•
•
•
•
•
5
Business Performance
Improvement
Audit Committee Advisory
IT Audit Services
Internal Audit Co-sourcing
Internal Audit Full Outsourcing
Internal Audit Quality Assurance reviews
Internal Audit Technology / Tool
implementation
Internal Audit Transformation
Start-up & Development Advice
High Value Auditing
Data Mining & Analytics
Financial Controls & Sarbanes-Oxley
Compliance
J-SOX Compliance
© 2013 Protiviti Inc.
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Supply Chain
Capital Projects & Contracts
Loss Prevention
Revenue Risk
Enterprise Business Intelligence
AP Recovery Services
Litigation, Restructuring &
Investigative Services
•
•
•
•
•
Corporate Restructuring & Recovery
Financial Investigations
Fraud Risk Management
Litigation Consulting
M&A Services
About Protiviti’s Capital Projects & Contracts Practice
Our Capital Projects & Contracts (CP&C) team of finance,
accounting, engineering, procurement, construction, and
technology experts help organizations better align business
processes, people and technology to maximize capital project
performance. Our experienced professionals use proven
methodologies to assist companies in identifying, measuring
and mitigating the risks inherent in capital project activities. We
help companies gain control of their capital projects,
processes, and risks.
Our CP&C team brings a diverse blend of project management
and construction experience, along with the in-depth knowledge
and “hands-on” experience gained through numerous projects,
both from a consulting and auditing perspective.
Our approach inserts Protiviti specialists into strategic areas
within the project to provide the expertise critical to the team,
providing you with leading knowledge for all areas of your
business.
6
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Protiviti’s CP&C practice includes leaders with
both direct experience (as employees of
construction and operating companies) and
indirect experience (as management consultants
to owners/operators) in multiple industries.
We also have several specialized consultants
who have managed capital project programs at
leading operating companies as part of their
Project Controls Group (PCG) and Program
Management Office (PMO).
Project Experience
Below is a summary of recently completed projects:
Business Performance Improvement
7
Capital Projects Budgeting &
Forecasting Assistance
Review project budget and forecast for accuracy and appropriateness of estimates, and effectively
communicate capital expenditure forecasts
Project Controls Design and
Implementation
Design and Implementation of a Project Controls Group and all inclusive processes to effectively manage
multiple capital project simultaneously
Project Management Office (PMO)
Design, Implementation and Execution
Design, Implementation, and Execution of a PMO to manage multiple capital projects while assisting clients
with key hires and long term solutions to manage ongoing projects
Vendor Audits
Review vendor contracts and audit charges to ensure vendor adherence to contact terms and sustainable
project funding
Contract Risk Assessments
Analyze vendor contracts to identify key clauses and language relating to project risk
Working Capital Optimization & Cost
Reduction
Robust analysis of effectiveness of working capital performance (payables, receivables, inventory) and
underlying value drivers to identify and implement immediate and sustainable savings
Spend Assessment & Strategic
Sourcing
Spend categorization and analysis across all 3rd party spend, supplier/market analysis, sourcing strategy
determination, implementation, and savings tracking
Warehousing / Inventory Improvement
Including warehouse layout / design, inventory planning and replenishment, inventory reduction, E&O analysis,
inventory performance monitoring
Procure-to-Pay Transformation
Including Procurement Transactions Management, Contract Lifecycle Management, AP Settlement, P-cards
Procurement Process Improvement
Review the purchase requisition invoice and A/P process to improve efficiencies and enhance internal controls
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Randall Coxworth
Director, Los Angeles Office
Contact Information
Direct: +1 213.327.1324
Mobile: +1 619.400.7579
eFax: +1 213.327.1380
Email: randall.coxworth@protiviti.com
Areas of Expertise
• Capital Projects & Contracts Services
• Contract Management
• Contract Cost Recovery Services
• Internal Audit Services
• Environmental Services
• Disaster Preparedness & Planning
• Property Claims Management &
Assessment
Industry Expertise
• Mining
• Industrial Products
• Healthcare
• Manufacturing & Distribution
• Financial Services & Real Estate
• Commercial and Multi-Tenant Real Estate
Education
• M.B.A., University of Southern California
• B.A., Political Science and Philosophy,
Northeastern Illinois University
Professional Memberships
& Certifications
• Project Management Institute (PMI)
• National Association of Construction
Auditors (NACA) - Certified Construction
Auditor (CCA)
• Risk and Insurance Management Society
(RIMS)
8
Professional Experience
Randall is a Director in Protiviti’s Los Angeles office. Prior to joining Protiviti, he spent eight years in a large general
contracting firm managing construction projects, environmental services and disaster recovery projects in the
Southwest region of the U.S.. He specializes in project risk identification , earned value management and contract
control assessments as well as process performance reviews to the construction, healthcare / higher education,
multi-tenant housing, commercial property, hospitality, consumer products & retail industries. He has been
particularly involved in providing risk consulting and internal audit services within technical areas of organizations
including engineering, construction, and environmental risk management.
Randall worked in the commercial insurance claims field as a property adjuster prior to working in the construction
industry for ten years. Randall also served in the United States Marine Corps for six years before being honorably
discharged as a Sergeant.
Principal Areas of Practice
Randall provides clients with the following range of risk consulting services:
• Capital Projects & Construction (CP&C) Services: Worked with project owners to better manage the risks of
feasibility and planning, resource allocation and commitment, contractor selection, contract management,
earned value management and commission and turnover. Assisted contractors to better manage strategy and
business development, project selection, estimation and bidding, project risk management, procurement
selection and materials management, project delivery, & financial control.
• Environmental Services: Assisted clients in defining appropriate strategies to manage their interfaces with
environmental regulatory issues and in improving their environmental risk management.
• Disaster Preparedness & Planning Services: Worked with clients to provide disaster preparedness plans to
mitigate and execute business interruption contingencies based on geographical needs with appropriate
disaster threat assessments.
• Business Interruption Services: Worked with clients to develop advanced business continuity plans in order
to minimize financial impact for unexpected events.
• Property Claims Management & Assessment: Managed property and business claims process to ensure
proper cost and time efficiencies while mitigating the claim impact.
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Cody Putnam
Associate Director, Houston
Contact Information
Direct: +1 713.314.5024
Mobile: +1 281.960.2463
Email: cody.putnam@protiviti.com
Areas of Expertise
• O&G Development / Construction
• Forecasting and Planning
• Project Accounting / Finance
• Contract Management
• Procurement / Materials Management
• Internal Controls
• Enterprise Risk Management
• Data Mining / Analytics
Industry Experience
• Oil and Gas
• Utilities
• Manufacturing
Education
• BBA – Finance
Texas A&M University
• Certified Internal Auditor
• Certified Construction Auditor
• Certified in Control Self - Assessment
• Six Sigma Green Belt (in progress)
Memberships
• Institute of Internal Auditors, Member
• National Association of Construction
Auditors, Member
• American Society for Quality, Member
9
Professional Experience
Cody is an Associate Director in the Houston office of Protiviti and a member of Protiviti’s Business
Performance Improvement Consulting practice. Since joining Protiviti, Cody has helped many upstream and
midstream energy companies manage various aspects of common capital project risk primarily in onshore
developments, including the Eagle Ford, Marcellus, Haynesville, Fayetteville, Permian and Bossier plays.
Cody has experience working with a multitude of Accounting systems in a project accounting capacity, as well
as several drilling data management systems, such as Wellcore and WellView.
Cody graduated from Texas A&M University with a degree in Finance and is a Certified Internal Auditor,
Certified Construction Auditor, and is Certified in Control Self-Assessment.
Recent Projects
Leading Global Resources Company
Protiviti performed multiple engagements for this leading global resources company to assist with their
expansion into several shale plays in the United States, in which the company was spending US$2.5 billion
annually. Supporting the Operations and Accounting groups, Cody was the lead Project Manager for these
projects, which included overseeing a team helping with forecasting and planning capital spending in the new
plays, establishing KPIs and management reports for monitoring project spending, performing project
accounting activities as well as data mining and analytics, conducting materials management reviews,
auditing vendor contract compliance, and addressing joint venture process issues.
Global Diversified Oil and Gas Production Company
Protiviti was engaged by this company to perform an assessment of its capital expenditure processes for one
of its production units as a result of a large capital spending overrun. This company was spending US$1.5
billion in this delivery unit annually and was the Operator in a significant joint venture. Cody was the lead
Project Manager for the assessment, which focused primarily on capital management and project control.
The results of the assessment identified that the company did not have effective business processes,
enabling technology, or trained resources to manage the financial and administrative aspects of developing
and maintaining the assets within the unit. Protiviti recommended several organization and process related
improvements and Cody was responsible for leading a PMO to help implement several of these for the
company.
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Paul D. Pettit Jr.
Director, Houston Office
Contact Information
Professional Experience
Direct: +1 713.314.5031
Mobile: +1 713.302.4202
Fax: +1 713.314.5351
Email: paul.pettit@protiviti.com
Paul is a Director in Protiviti’s Houston office. Prior to joining Protiviti in 2002 as a founder, he spent three
years in a large public accounting and consulting firm managing and executing risk consulting and internal
audit engagements. He specializes in risk identification and control assessments as well as process
performance reviews and consulting services to the healthcare, higher education, energy, industrial
products, government, consumer products & services, technology, media & communications , and real
estate industries. He has been particularly involved in providing risk consulting and internal audit services
within technical areas of organizations including engineering, procurement and construction as well as
quality, environmental, health and safety risk management. Paul is one of the global leaders for Protiviti’s
Capital Projects & Contracts (CP&C) practice and the global leader of Protiviti’s Quality, Environmental,
Health and Safety (QEH&S) practice.
Areas of Expertise
• Capital Projects & Contracts Services
• Quality, Environmental, Health & Safety Services
• Internal Audit Services
Industry Expertise
•
•
•
•
•
•
•
•
Energy
Industrial Products
Healthcare & Life Sciences
Higher Education
Government
Consumer Products & Services
Technology, Media & Communications
Real Estate
Education
• MBA, MS in Env. Management, University of Houston
• BS in Civil / Mechanical Engineering Technology,
University of Houston
Professional Memberships & Certifications
•
•
•
•
•
•
•
•
•
•
10
Project Management Professional (PMP)
Certified Construction Auditor (CCA)
Certified Internal Auditor (CIA)
Certified in Risk Mgmt. Assurance (CRMA)
Certified Professional EH&S Auditor (CPEA)
Responsible Care Certified Auditor (RCCA)
Board of EH&S Auditor Certification (BEAC)
Institute of Internal Auditors (IIA)
National Assoc. of Construction Auditors (NACA)
Project Management Institute (PMI)
Paul also worked for over nine years in the Engineering, Procurement, Construction and Maintenance
(EPCM) industry with a leading EPCM contractor. He specialized in providing technical services for areas
such as Project Management, Quality Management, Project Engineering, Noise Control Engineering,
Process Systems Engineering, Environmental Engineering and Engineering Design. Paul also served on
the company’s EH&S Committee as well as the Lessons Learned Action Team. He provided leadership
and oversight of the company’s annual EH&S Conference as well as their Home Office Safety Program.
Principal Areas of Practice
Paul provides clients with the following range of audit and consulting services:
 Capital Projects & Contracts (CP&C) Services: We help organizations better align business
processes, people and technology to maximize contract compliance and enhance cost and schedule
control. We use our proven methodology to assist companies in identifying, measuring and mitigating
the risks inherent in contract activities. We help companies gain control of their contracts, processes
and risks.
 Quality, Environmental, Health & Safety (QEH&S) Services: We assess quality, environmental,
health & safety risks, evaluate control design and operating effectiveness, and provide definitive
options to improve risk mitigation, process efficiency, and company profitability. We provide clients
with a comprehensive approach to QEH&S risk management. Our QEH&S Risk Management
Process is an integrated approach for carrying out risk management activities to enable senior
management to minimize the potential impact of QEH&S risks in achieving company objectives.
 Internal Audit (IA) Services: We work with Internal Audit departments to provide the value-added
risk management capabilities needed to support their business strategies and continuously improve
operational performance, especially in the areas of QEH&S and CP&C services.
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Appendix
Supplemental Information
11
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Typical Capital Project Risk Universe
Engineering
Contract Management
Engineering Delays
Lack of a Formal Bidding Process
Over/Under-funded Cash
Payment & Cancellation Fee
Accounts
Inconsistent Contract Terms and
Conditions
Uncontrolled Engineer Designs /
Design Changes
Critical Equipment Purchases &
Testing Procedures
Failure to Deliver Critical
Equipment
Divulgence of Confidential
Information
Resources
Availability of Construction Labor
Availability of Operating Labor
Lack of Adequate Facilities
Non-Standard Contracts May Not
Adequately Limit Liabilities or Costs
Improper Tracking of Contracts and
Contract Change Orders
Untimely and Insufficient Review of
Change Orders
Segregation of Duties Conflicts to
Procure Equipment and Services
Noncompliance with Contract
Performance Requirements
Noncompliance with Contract
Reporting Requirements
Reporting
Compliance with Labor Laws
Contractors Untimely or Inaccurate
Reporting
Specialty Operator Licenses
Inaccurate Project Schedule
Productivity of Contractor Labor
Inaccurate Project Reporting for Cost
and Schedule Impact
Removal of Key Contractor
Personnel from Project
Insufficient Detail of Project Data
Inaccurate Initial Cost Estimates
12
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Project Management
Compliance
Inconsistent Communication
Protocol Between Project Groups
Noncompliance to regulations by
Owner or Contractors
Delegation of Authority Structure
Procurement
Poor Risk Management
Unauthorized Purchase Orders
Poor Communication
Management
Project Accounting
Capitalization of Project Costs
Inaccurate Accruals
Cash Flow Management
Tax Incentives
Tax Compliance
Unqualified or Inappropriate
Suppliers
Key Supplier and Equipment Due
Dates
Shipment Issues / Damage to
Equipment
Improper Storage / Logistics
Management
Price Volatility of Services and
Equipment
Invoice Review
Construction
Travel Expenditures
Environment Health &
Safety
Inadequate Contractor Insurance
Lack of Site Access Control
Adherence to EH&S
Requirements
Impact on Safety of Current
Operations
Permits
Severe Weather
Poor Construction Sequencing
Engineering or Installation Issues
Community Relations Issues
Unforeseen Site Conditions
Assessing Project Lifecycle Effectiveness
Pre-Feasibility / Feasibility
Pre-Feasibility /
Feasibility &
Planning
Feasibility
• Market Analysis
• Portfolio Analysis
• Site Selection and
Acquisition
• Environmental Review
• Assumptions & Risk
• Financial Analysis
Planning
• Development Plan,
Schedule & Budget
• Risk Assessment
• Plant Configuration
• Design Specifications
• Topographical Studies
• Taxes and Permits
• Third Party Permitting
13
Resource
Allocation &
Commitment
Prioritize Projects
• Risk Strategy
• Strategic Fit
• Selection
Capital Availability
• Deal Structuring
• Financing
• Funding and Cash
Flow
• Monitor Use of Capital
Deal Approval
• Portfolio Risk
• Risk Committee
• Deal Authorization
Owner Agreements
• Owner Procedures
• Third Party Services
• Supply Chain Logistics
• Utilities & Permitting
Execution
Contractor
Selection
Contractor Award
• Plant Bid Package
• Scope Clarification
• Capability & Risk
Assessment
• Negotiate Bid
Evaluation
• Award Notification
Contracting
• Terms and
Conditions
• Permitting
• Standstill Costs
• Liquidated
Damages
• Performance
Guarantees
• Contractor Schedule
& Incentives
• Insurance and
Bonding
• Review and
Approvals
• Notice to Proceed
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.
Post-Completion
Contract
Management
Commission &
Turnover
Contractor
• Contract
Administration
• Change Order
Authorization
• Progress Billings
• Claim Prevention
• Work Oversight and
Inspection
• Quality Assessment
• Risk and Issue
Management
• Status & Regulatory
Reporting
Operations
• Performance &
Guarantee Testing
• Compliance &
Emissions Testing
• Start-up Plan &
Responsibilities
• Inspections
• Operations Transfer
Project Financing
• Letters of Credit
• Contingency Reserves
• Project Draws
• Covenant Compliance
• Change Order Funding
Close-out
• Certificate of
Completion
• Liquidated Damages
• Warranty & Claims
• Release of Liens
• Contractual Terms
Post Audit
• Contractor Audit
• Post Financial Analysis
• Lessons Learned
Maintenance
Work Orders
• Tracking
• Suppliers/Sub-contractors
• Procurement of capital
Goods, Materials &
Suppliers
Scheduling
• Scheduling
• Project Management
• Service Delivery
• Tools & Equipment
• Fleet/Fixed Assets
Billing/Invoicing
• Bill Rates
• Travel & Expenses
• Processing & Collections
Warranty
• Claims
• Supplier/Subcontractor
Performance
Pre-Feasibility / Feasibility and Planning
Sub Processes
Process Risks / Considerations
•
•
•
•
Feasibility
Planning
•
•
A business case was not documented or approved for the project
The processes to perform a scoping study, pre-feasibility and feasibility analysis may not
have been followed and documented.
There may not be documented processes for site selection/acquisition , environmental
analysis and financial analysis or the processes and analysis were not followed or
performed.
The budget may not be adequate to complete the project or the project plan may not
address all identifiable risks.
Resource Allocation and Commitment
Sub Processes
•
•
•
•
14
Prioritize Projects
Capital Availability
Deal Approval
Owner
Agreements
Process Risks / Considerations
•
•
•
•
•
The capital expenditure may not be approved through proper corporate channels
Resources may not be available to complete the project
Competitive bids may not have been solicited and evaluated based on defined criteria to
select an Engineering, Procurement, Construction Management (EPCM) firm or other
vendors.
Controls are not in place to monitor cash flow and use of capital through-out the project
Status reporting and forecasting methodologies are not in place to assist management
monitor project status
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Contractor Selection
Sub Processes
Process Risks / Considerations
•
•
•
•
Contractor Award
Contracting
•
•
•
The vendor selection process is inadequate or not followed (competitive bids are not
solicited and adequately evaluated prior to awarding contracts to vendors).
Contract terms and conditions are not advantageous to manage project costs or to allow
management to monitor the vendors.
Contractors may not be properly incentivized to complete quality work on time and on
budget due to contract terms and conditions
The scope of work is not adequate, clearly defined, or lends itself to change orders and
project overruns.
Contractors may not have the resources or expertise required to complete the project
according to time and budget restraints
Contract Management
Sub Processes
Process Risks / Considerations
•
•
•
Contractor
Project Financing
•
•
•
•
•
15
Change orders may not be properly reviewed and approved to identify changes to contract
scope, terms, labor rates, and other modifications
Change orders may include tasks that are included in the scope of the original contract
Contracts may not be accessible and stored in a central location
Invoices may not be properly reviewed prior to payment to verify compliance with contract
terms and conditions
Management may not review the quality and adequate completion of work prior to approval
of progress billings
Contingency may be improperly allocated
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
Commission and Turnover
Sub Processes
•
•
•
Operations
Close-out
Post Audit
Process Risks / Considerations
•
•
•
Purchase orders may not be properly closed-out as work is completed.
Costs may not be properly allocated as capital project costs or operating costs.
Completed work is not properly reviewed by management or the EPCM firm for acceptable
quality prior to acceptance and release of contingency
Maintenance
Sub Processes
•
•
•
•
16
Work Orders
Scheduling
Billing / Invoicing
Warranty
Process Risks / Considerations
•
•
Inefficiencies may exist in the supply chain (procurement and sourcing of goods and
services)
Management may not allocate sufficient resources to adequately manage the project
© 2013 Protiviti Inc.
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copied nor distributed to another third party.
17
© 2013 Protiviti Inc.
CONFIDENTIAL: This document is for your company's internal use only and may not be
copied nor distributed to another third party.