LANL AUDIT PLAN
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UNIVERSITY OF CALIFORNIAINTERNAL AUDIT PLANFISCAL YEAR 2001 NARRATIVE & ASSUMPTIONSLos Alamos National Laboratory________________________________________________________________________________________________1. Available Hours— The 2001 fiscal year at Los Alamos National Laboratory (LANL) begins onOctober 1, 2000 and all factors in this plan pertain to this period of time. The audit plan is basedon 8,332 available hours (4.8 FTEs). The number of FTEs includes 4 FTE internal auditors, 0.6FTE Audit Manager, and 0.2 FTE Audits and Assessments Director. The professional staffinglevel is 6 FTEs. 2. Indirect Hours—The estimated indirect percentage of 13% is less than the guidance norm of15%. Professional development for planning purposes includes an allowance of 60 hours perauditor. This allowance accounts for 40 hours for continuing professional education (CPE) and20 hours for other specialized training specific to the Laboratory. 3. Audit Program—The coverage of the Audit Universe is closely related to the high riskcomponents, although there is more coverage of the second tier risks than specified by the annualgoal. All but one of the highest risk areas are covered between the FY 2000 and 2001 auditplans. Eight of the twelve audits scheduled are in the top 13 Tier 3 scores ranging from 580 to730 (Four Tier 3 processes scored 580 points resulting in 13 top risk areas rather than 10). Twoaudits have been scheduled from a process that scored 570 ...
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UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN
FISCAL YEAR 2001 NARRATIVE & ASSUMPTIONS
Los Alamos National Laboratory
________________________________________________________________________________________________
1.
Available Hours
—
The 2001 fiscal year at Los Alamos National Laboratory (LANL) begins on
October 1, 2000 and all factors in this plan pertain to this period of time.
The audit plan is based
on 8,332 available hours (4.8 FTEs).
The number of FTEs includes 4 FTE internal auditors, 0.6
FTE Audit Manager, and 0.2 FTE Audits and Assessments Director.
The professional staffing
level is 6 FTEs.
2.
Indirect Hours
— The estimated indirect percentage of 13% is less than the guidance norm of
15%.
Professional development for planning purposes includes an allowance of 60 hours per
auditor.
This allowance accounts for 40 hours for continuing professional education (CPE) and
20 hours for other specialized training specific to the Laboratory.
3.
Audit Program
— The coverage of the Audit Universe is closely related to the high risk
components, although there is more coverage of the second tier risks than specified by the annual
goal.
All but one of the highest risk areas are covered between the FY 2000 and 2001 audit
plans. Eight of the twelve audits scheduled are in the top 13 Tier 3 scores ranging from 580 to
730 (Four Tier 3 processes scored 580 points resulting in 13 top risk areas rather than 10).
Two
audits have been scheduled from a process that scored 570 points.
The Allowable Cost Audit,
with a score of 560 is contractually required.
Another audit, with a risk score of 560, was
scheduled because it forms the foundation for other, high-risk scoring audits in the area of
information and communications.
The Supplemental Audits are follow-up of prior year audits.
4.
Advisory Services
— Budgeted hours for consultations are based on anticipated levels of special
projects/requests.
The majority of the internal control and accountability and external audit
coordination services are performed by a separate group within Audits and Assessments and the
budgeted hours include only the anticipated time that will be spent by internal auditors to assist in
these areas.
Investigations—
Investigations are conducted by the Internal Evaluation Office within Audits and
Assessments.
5.
Support Activities
— Support activity hours are within the guidelines for this category.
Annual
audit planning for both UC and DOE and quarterly reporting activities are included in this
estimate, along with time estimated to learn new computer audit techniques such as ACL.
Quality
assurance estimates include estimated hours for external peer reviews and internal QA reviews.
6.
Total Direct Hours & Percent
— Total direct hours represent 87% of the total net available
hours which exceeds the 85% guideline.
7.
Time Phasing Assumptions
— Time phasing was used where possible.
Quarterly allocation of
indirect hours was based on prior year experience.
This accounts for Laboratory holiday
schedules, high vacation periods, anticipated sick leave, and varying professional development
times.
Audits will be allocated based on risk ranking and a natural order of progression as they
relate to each other, especially for the audits scheduled in the information and communication
area.
8.
Other Matters
— Requests for special reviews are increasing and may impact the department’s
ability to complete the planned audits.
Hours are budgeted at the midpoint suggested for
consultations, but it is nearly impossible to determine so far in advance what the actual requests
might be.
UNIVERSITY OF CALIFORNIA
SCHEDULE 1
INTERNAL AUDIT PERSONNEL
FY 2001
LANL
I.
Authorized Personnel
Profess.
Admin.
Total
Number of Authorized Personne
6
1
7
(Provide detail of any changes, e.g. date,
classification level, etc. Provide separate
narrative on any reductions.
Assoc.IAD
Prof.
II.
Actual FTE's
IAD
or MGR.
Staff
Total*
Beginning of Period
0.2
0.6
4
4.8
Anticiapated Additions**
Estimated Separations**
End of Period
0.2
0.6
4
4.8
*
Footnote the approximate number of professionals assigned to Health Sciences during the period on an FTE basis.
** Use assumed start and leave dates to calculate weighted average FTE's below.
III.
Gross & Net Available
Hours Calculation
Total Year
1st
2nd
3rd
4th
Hours
Quarter
Quarter
Quarter
Quarter
Weighted Avg.
FTE's**
4.8
4.8
4.8
4.8
4.8
Hours in the period
2080
520
520
520
520
Sub-Total
9984
2496
2496
2496
2496
Other Resources:
Overtime
Contract Labor/Interns
Recharge In or (Out)
Admin. & Other
Sub-Total
0
0
0
0
0
Gross Available Hours
9984
2496
2496
2496
2496
Less Non-Controllable Hours
1652
634
461
250
307
Non-Controllable Percent
16.5%
Total Net Available Hours
(1)
8332
1862
2035
2246
2189
(1)
Must tie to "Total Net Available Hours" on Schedule 2 - Annual Resource Allocation
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UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT ANNUAL RESOURCE ALLOCATION
SCHEDULE 2
FY 2001
LANL
Distribution of Net
Available Hours
UCOP %
Plan
Total Year
1st
2nd
3rd
4th
Guideline Percent
Hours
Quarter
Quarter
Quarter Quarter
Indirect Hours
Administration
5--10%
10%
832
208
208
208
208
Professional Development
2--5%
3%
240
60
60
60
60
Other
0--3%
0%
0
0
0
0
0
Total Indirect Hours
1072
268
268
268
268
Total Indirect Percent
15%
13%
Direct Hours
Audit Program
Planned Audits - Current Year
53%
4400
380
1201
1414
1405
Planned Carryforward Audits
10%
800
800
Suppl. Audits - Current Year
10%
2%
200
50
50
50
50
Total Audit Program
5400
1230
1251
1464
1455
Total Audit Percent
40--60%
65%
Advisory Services
Consultations/Spec. Projects
1100
250
250
300
300
Systems Dev., Reengineering Teams, Etc.
0
Internal Control & Accountability
80
20
20
20
20
External Audit Coordination
80
20
20
20
20
IPA, COI & Other
0
Total Advisory Services
1260
290
290
340
340
Toa Advisory Percent
10--25%
15%
Investigations--Hours
0
Investigations--Percent
10--20%
0%
Audit Support Activities
Audit Planning
208
16
120
56
16
Audit Committee Support
40
8
16
8
8
Systemwide Audit Support
0
Computer Support
192
50
50
50
42
Quality Assurance
160
0
40
60
60
Total Audit Support
600
74
226
174
126
Total Audit Support Percent
5--10%
7%
Total Direct Hours
7260
1594
1767
1978
1921
Total Direct Percent
85%
87%
Total Net Available Hours
(1)
8332
1862
2035
2246
2189
Total Net Available Percent
(2)
100%
100%
100%
100%
100%
100%
100%
(1)
Must tie to "Total Net Available Hours" on Schedule 1 - Personnel
(2)
Must equal 100% or there is an error
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UNIVERSITY OF CALIFORNIA
INTERNAL AUDIT PLAN DETAIL
SCHEDULE 3
FY 2001
LANL
High Risk?
Planned
Primary
Additional
Name/Title of Audit
Yes or No
Hours
Index Code
Index Code(s)
Carryover--(WIP)
Administrative Controls in CST Division
Y
400
J.aa.00.06
G&A Funding Process
Y
400
E.k.05
Subtotal Carryover
800
New Audits
Computerized Maintenance Management System (CMMS) Implementation
Y
450
G.g.02
Total Integrated Procurement System (TIPS) Implementation
Y
450
G.g.02
Administrative Controls in NMT Division
Y
550
J.a.00.04
Construction Project Management
Y
500
D.b.02
Administrative Computing Infrastructure Utilization
Y
300
G.e.01
Internal Access Security Controls in the Administrative Networking
Y
500
G.e.01
Facility Life Cycle Management
Y
500
D.d.02
JCNNM Work Order Process
Y
500
D.d.02
Allowable Cost Audit
Y
350
J.b.05
Physical Controls in the General Information Technology (IT) Environment
N
300
G.d.02
Subtotal New Audits
4400
Total Plan Audits
(1)
5200
Planned Advisory Services
(Used where known advisory services will address high risk areas
and thus their inclusion here provides a basis for statistical
calculation of coverage of items risk ranked as high.
Other known
Advisory Services (e,g, CSA assistance to controllers) should also
be listed.)
Other Advisory Services as yet unknown should be added
as a lump sum so that a total ties to Schedule 2.
(1)
Must tie to "Planned Audits" on Attachment D (Schedule 2 - Allocation Worksheet)
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UNIVERSITY OF CALIFORNIA
SCHEDULE 4
INTERNAL AUDIT PLAN STATISTICS
FY 2001
LANL
Annual
I
Coverage of High Risk*
Hours
Number
Goal
In Planned:
Audits
3550
8
Advisory Services
Investigations
0
0
Total
3550
8
Percentage
N/A
68% 80--100%
*DEFINITION OF HIGH RISK
The highest 10 risk scores assigned at the local campus or laboratory.
II
Coverage of Next Tier Risks**
Hours
Number
In Planned:
Audits
1650
4
Advisory Services
Investigations
0
0
Total
1650
4
Percentage
N/A
32%
N/A
(Info only)
**
DEFINITION OF NEXT TIER RISKS
The
NEXT
10 highest risk ranked items after the
HIGH
risks.
III
Distribution of Tier 1 Audit Coverage
Hours
Pct.
A
Auxiliary, Business, & Employee Support Services
0
0%
B
Development & External Relations
0
0%
C
Environmental Safety and Security
0
0%
D
Facilities, Construction & Maintenance
1500
29%
E
Financial Management
400
8%
F
Human Resources & Benefits
0
0%
G
Information & Communications
2000
38%
H
Campus Research Departments & Instruction
0
0%
I
Health Sciences Research, Instruction & Clinical Services
0
0%
J
Lab Research Programs & Processes
1300
25%
K
Office of the President
0
0%
Total
5200
100%
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