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Over the Years: Audit Tools Developed In-
HouseApril Cassada, VA
Brad Hypes, VA
Nathan Abbott, TN
Objectives• Quick History Lesson
• Generate ideas around data analytics and in-house built audit tools
• Discuss varying approaches to development of audit tools
• Discuss benefits and successes of commonly used approaches
• Discuss how to best leverage and implement different analyses
Brainstorming Time!•50’s - Audit Queries
•60’s - Statewide Queries
•70’s - Administrative Tools – Internal
•80’s - Administrative Tools – Audit Related
•90’s - Fraud Queries
50’s
• Korean War
• Vietnam War kicking off (1959)
• U.S. gets last two states (Alaska and Hawaii)
• Most households owned a T.V.
• Polio Vaccine
• Satellite launched by Soviets and U.S.
• NASA is formed
• First plastic coke bottle
• First successful ultrasound of heart activity
Audit Queries• Payroll – bonuses, excessive overtime, jump in pay
• SPCC – over the limit, banned MCC codes, weekends transactions
• Flow of transactions
• Eligibility Testing
• Banner and Cardinal Access Tools
• Audit Logs
Banner Access Database
Cardinal Access
60’s• Vietnam War – entire decade
• Decade of Assassinations – John F. and Robert F. Kennedy, Malcolm X, George Lincoln Rockwell, Martin Luther King Jr.
• Space race – deaths Apollo 1 fire, Neil Armstrong, Michael Collins, and Buzz Aldrin
• First female birth control contraceptive
• Walt Disney dies
• Compact cassette introduced
• BASIC (programming language)
• VA’s financial system implementation….
Statewide Queries
• Segregation of Duties
• Module Reconciliation
• Re-creation of Trial Balances
• Enter and Approve transactions
• Account/Fund combinations
• Commitment Controls
70’s• Vietnam war finally over
• First noted terrorist attack
• Watergate scandal (Nixon resigns)
• Oil and Energy Crisis
• First face lift and MRI
• C programming language
• Sony Walkman
• Microwaves and VCRs
• Floppy disks
• First e-mail
• Musician deaths – Jimi Hendrix, Janis Joplin, Jim Morrison, Elvis Presley, Bing Crosby
Admin - Internal
• Project Planning Database
• Compliance Tracker
• SSA Findings
• Tableau usage
• Tickmark toolbar
Compliance Tracker
SSA Findings
80’s
• Cocaine
• Pacman
• Berlin Wall
• Challenger Explosion
• USA Olympic Hockey Team
• MTV – when they played music
Admin – audit related
• CAFR Trial Balance Database
• Strategic Risk Management Work
• New CAFR application
• Forecasting/Trend Analysis
• Risk Suite program
Strategic Risk Management ‘Dashboard’
90’s
• Gulf war
•World Trade Center and Oklahoma City bombings
• O.J. Simpson
• Septuplets
• Personal computers
• Cell phones
•World wide web
Fraud
• SPCC – car purchases, travel and SPCC cards
• Deceased – unemployment, retirement system, social services
• New tools: PowerMap, PowerPivot
• Build repeatable test
• April Cassada, [email protected]
• Brad Hypes, [email protected]• Nathan Abbott, [email protected]
Questions/Contact Information