Professional Documents
Culture Documents
!
"
' ( #
' )
&
' *
'
' )
$%
&&
#
#
#
#
&
!
&
#
#
&
&
'
+
$
" #
#
, - ", . / !
'
&
&
' +
' +
' 2
+
&3
#$ 3
&
"
' "
&1
#" #
' % # # &" #
' 2 &&
" # 1
' +
&
&"
#"
&
#
, - ", . /
, # +
3
'
' 1 &
#
' 1 &
'
' ' *
" #
#
$
#
#
4
$
#
&
&
$
&
#
&
1 &
' - #
6 1
6 %
6 "
6
' 8
" #
&&
&
&
&
&
&
7
&
#
&& #
&
&$
#
&
&
' 1 &
6
&
#
#
#
$
&#
&$
&
#
3
,
" #
+&
' +
" #
' +
#
6
#
&#
& #
&
&
#
6
#
' +
6 1
#
&
&
0
# 5
&
&
#
&0
# 5
0
&
&
;
"
&
" #
+
+
" #
Continuous
Control
Assessment
Continuous
Risk Assessment
Control-based
Risk-based
(Identification/assessment of risk)
Financial controls
Real-time/detailed
Transaction testing
Trend /
Comparison
(financial data)
Control
Financial
Assurance
Attest
Control
Monitoring
Approach
Fraud /
Audit
Follow-up
Annual
Waste /
Scope and
On Audit
Audit
Abuse
Objectives
Recs
Plan
Performance
Balanced
Monitoring
Scorecard
TQM
ERM
Focus
Analysis
Techniques
Related
Audit
Activities
Related
Management
Activities
1 &
" #
0:
' 1 &
&
+
#
0"
#
&
6 %
&
$
&
' 6
&
&
&
#
&
#
&
# 4
5
'
+
'
<
"
'
'
"
&
&
'
'
'
'
'
" #
&
'
'
- &
#
-
#
&
+
'
'
& #
&
+
"
" #
" &
' +
6
&
6
6 2 &&
' +
6 %#
6 %#
#
#
&
&
&#
#$
&
=
' >
' ,
' "
&
&
#
&
&
#
&
'
&
' %#
' ( #
&
#
#
&
' * &#
' :
# #
&&
&
#
&
*
' %
' %
' +
#
#
'
'
'
'
'
%
%
1 #
1 #
#
&
#
0
#
&&
&
&
&
&
&
#
#
&
&
&
#
#
&
&
#
#
&
*
*
" #
6 %#
6 1
6
6
6
>
%#
"
6 :
6
#
0
" #
&
#
&
" #
0
&
+
6 >
6 %#
"
&
0
6 %#
6
6 %#
6
6 "
6 :
6 1
<
#
#
&
&
&
0
&
<
&
&
?@
' 1
' >
&
" #
&
&
#
#
$
5
#
' + &&
&
&
' + &&
&$
&
<
#
##
&
$
&
&
$
$
5
#
$
&
1
' >
'
'
' ,
'
&
&
#
+
&
&
'
'
'
'
%
)
2
&
&
#
&
#
A
' :
' :
&
#% #
<
&$
' % #
6
' 8
&
&
% #
$
$
&
&#
0
$
&
@
#
>
'
'
'
'
,
,
,
F &
. ?6"
B 6 /C
? #B 6
D #E 6
/ # 6
6
&
&
&
&
!
#
#
&
&:
% #
:
&
'& &&
"
@
+
&
'
'8
'
'>
>
$1
&
#
&
&
#
#
##
:
#% #
:
&
'&
+
&
'8
':
'
'"
'
&
'
&
&
0F
& 6 1 : $ +: $ $
&
&
+ !
&
;
&
&
&:
% #
:
'
+
'
&
<
'
'8
' +&
&
&
#
&
&
$: #
&
$
&
!
1 &
Business Line 11
478
50
139
30,857,325
11,858,981
100,083
13.17%
6,738
187
450
204,980,83
7
40,616,481
536,384
11.68%
Business Line 13
820
31
159
42,989,231
10,620,403
246,338
29.87%
846
148
469
56,500,612
18,605,654
38,057
14.89%
Business Line 32
450
33
118
24,543,055
4,683,708
144,796
10.81%
15
Business Line 7
363
49
129
21,732,807
19,218,916
17,182
4.15%
15
586
72
263
35,865,556
9,008,533
2,714
24.16%
92
801
30
53
21,768,701
31,223,981
125,230
31.35%
48
Business Line 67
398
15
93
43,025,322
3,857,511
3,714,43
1
30.40%
Business Line 29
3,653
22
184
38,436,300
61,293,258
99,400
22.17%
&
$
#
& #
G
@
#
# #
$
<
#
&
>
%
' 2
.D
% #
/C
6
6
&
#
5
' % #
6 *
6 >
&#
#
6
&
' * &#
6 *
6 3
' -
#
#
5 &
) $: ) $: $:
&#
6
6
#
6
# !
#
&
&
#
&
: # & 1
human-assigned
computer-assigned
1
& & ): )
): )
"
): ) 6)
6: #
#: #
$: #
>
2 &#
&
:
&
" -
12
1-
*8
( !!
# !!
$ #
& !"
$ #
% !$
% '
% !$
& )
# !!
) &
# !!
# $
!% $
!"
!'
& )
& !"
) &
) !(
% '
" !&
% '
% !$
& )
$ !%
$ #
% !$
! "
!$ %
( !!
( !)
$ #
& !"
' %
) !(
$ #
& !"
% '
( !)
$ #
& !"
# $
% !$
! "
!$ %
!"
! !#
!$
) &
$ !%
$ #
& !"
' %
& !"
% '
% !$
) &
! '
' %
& !"
! "
!$ %
!"
!'
) &
$ !%
$ #
) !(
' %
) !(
( !!
" !&
$ #
# !!
' %
( !)
! "
!$ %
!"
!'
($
) &
& !"
( !!
# !!
) &
& !"
& )
& !"
$ #
!! #
$ #
& !"
! "
!$ %
!"
! !#
"(
& )
& !"
% '
) !(
& )
) !(
% '
" !&
) &
) !(
% '
) !(
! "
!$ %
!"
!'
D@
'
' %#
'
'
&
'+
#
' %#
% #
&" #
#
#
&
>
./ 6
&&
B 6 /C
+
' %#
&&
#
#
#
&
#
#
#
&
&&
&
# #
#
#
6
6
&
&
#
9!
&
- 02 3
%#
#"
#
2 K C D 0C /
2 K C / 0C B
2 K C B 0C E
?C C
!(# % # #'"*%%
?C ?
( '(% %##*$#
! #"& (%%*%(
?C D
)"( "%'*#%
?C B
+& %(#*&$
+" &$$*!$
?C E
?C
)"' &" *
! )#(
$%*&#
#!! !)%*$#
(
') '$)*""
?C J
)&!*#'
?C I
$" ( $*%$
($ !!#*')
?C H
") ( #*$$
((
( $# *
)!*%'
!"'
&%*$#
+" #
*$(
(%* $
! $' * !
!(% !!(*!(
(%$* )
&& 6 #
Efficiency of Payroll
operations
10,000
8,000
6,000
4,000
2,000
0
HQ
16.00
14.00
C 12.00K
10.00
Division
8.00
6.00
4.00
2.00
0.00
Dollars
# of Transactions
12,000
HQ
C
Divisions
"0 6 #
4#!
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
A
Amount
by Document Type
O
Division
FY 02/03
Amount (Millions)
Percentage
1,000
FY 03/04
800
600
400
200
0
-200
IS
K1
KA
KG
-400
Doc Type
KR
RE
PAYE
&" #
Tests for
anomalies and
comparisons to
previous fiscal
years and/or
other entities
/ @ 2 &&
'
'
'
'
'
'
%#
*
" #
#
#
#
#
&&
#
&
&
1
2 &&
&
2 &&
"
:
'
'
'
'
" #
&
2 #
%
"0
8
"0
#
$ &
&
# 5
#
0
&
&
!
6 +
6 >
' %
# &&
' %
' 2 &
' 8
&
&
#
#
# 6
*"
#
#
#
# 0
&
&@
&
:
&&
&+
!
#
&
>
.B 6"
&
B 6 /C
+
'
"0
& #
#
&&
#
@
6
6 "
6 >
#
#
&
&
#
#
&
&& &&
2 &&
" #
"0 !
120
80
60
40
Manual Payments
20
0
A
Cov
Division
FY 04/05
HQ 18 J
16
All
14
FY 05/0612
10
8
6
4
2
0
Percent
Percent
100
Cov
HQ
Division
FY 04/05
FY 05/06
All
"0 6 2 &&
4#!
Efficiency of A/P
operations
30
20
10
0
A
HQ
120
Division
100
Percent
Percentage
40
80
60
40
20
0
A
Cov
HQ
Division
FY 04/05
FY 05/06
All
B @"
&
$3
+
' +
' %#
'
'
$"
" 5
#
&#
&
#
&
&#
&# &
' %#
'
'
' 1
' > &
#2
+ #!
#
&
#
&&
#
&
#
&
&
#
#
&
>
.E 6" 5
B 6 /C
6
6 "
6 +
6 %#
6
6
6 >
&+
1
&
#
0
&#
&#
#
#
#
#
&
&#
"
&
+
$3
$"
" 5
#2
+ #!
Specific tests to
highlight
transactions to
be reviewed
can be run
monthly
E@ +
' 2-
+
,- .
. 1
,
&"
/ 0
3
'
.
,
'
.
, /
'
,
,
'
'4
-
1
.
,
,
,
>
6=
&
&&
B 6 /C
' +
' 1 &
'
'
5
'
&
0
&
&
#
&#
#
&
"
+
&
+
& :
"
&
&;
; #
&
#$
>
#
&" #
.
'
' "
' " 5
'
&
' F
'
&
1
&
&6
&
&
&
# 6
6 #
&
L ? C=
#
65
.
'
' *&
' "&&
6>
&
,
&
&
&
&
6
$ &
$ &
&
:
'+
'%
'
'
'
'
"
5
&
&
#
&&
#
&
0
#
&
#
0
&
&
:
'1 &
'* &
'%
'+
'+
"
#"
#
#
#
0"