Northern Arizona University

Annual Audit Plan – FY 2015

May 2014

Source / Risk Area(s) / Title of Audit / Description / Hours / Risk / Objectives
IA / Facility Services / Decentralized IT Audit of Facility Services’ Maintenance Management Software / Analyze the processes to open an order to perform maintenance, prioritize and process the order, and close the order upon client satisfaction. / 200 / Operational / Determine that the new Facility Services’ Maintenance Management Software is operating satisfactorily and is meeting user expectations.
RA / Information Technology / Review of PeopleSoft Security Roles / Identifyand evaluate the criteria used to provide access to PeopleSoft. / 400 / Compliance
Operational / Confirm that an adequate system has been developed to provide proper access to PeopleSoft based on job requirements.
RA / Athletics / Skydome / Review the internal controls to accurately record revenues and expenses incurred by NAU Athletics. / 400 / Financial / Determine that Athletics has established an internal control system that helps ensure accurate financial reporting.
IA / Athletics / NCAA Compliance Part 1 of 3 / Perform the agreed-upon-procedures established by the NCAA relating to student-athlete financial aid and governance of athletics at NAU. / 400 / Compliance
Reputational / Confirm that NAU has sufficient institutional control to comply with NCAA legislation.
IA / Enrollment Management and Student Affairs / HCCC / For all events held at the HCCC, verify that NAU received the proper amount of revenue per the agreement with Sodexo and that all other contractual terms were followed. / 400 / Compliance
Financial / Determine that the contract terms are being followed.
Confirm that all expenses are adequately supported and that revenue is complete.
RA / Enrollment Management and Student Affairs / Recruitment of Native American Students and Faculty – Comparison of NAU Strategy versus ASU and UA Strategies / Identify and compare the strategies used by NAU, ASU, and U of A to recruit Native American students and faculty. / 200 / Operational / Identify opportunities to improve NAU’s strategies to recruit Native American students and faculty.
IA / Facility Services / Campus Supply / Evaluate the processes to receive, store, and dispense supplies used by Facility Services to maintain campus operations. / 300 / Operational / Determine that Campus Supply has the necessary procedures in place to safeguard their inventories.
RA / Finance and Administration / Emergency Management / Review NAU’s Emergency Management plan for adequacy, how the plan is communicated, and how the plan is tested. / 400 / Operational / Determine that NAU’s Emergency Management plan would be effective in the event of a disaster.
IA / Enrollment Management and Student Affairs / JacksCard / Evaluate the system of internal controls over the JacksCard to prevent unauthorized disbursements or cash shortfalls. / 400 / Compliance
Financial / Conclude whether the system of internal controls over the JacksCard is adequate.
IA / Facility Services / Construction Contract Audit of Science Building / Determine compliance by NAU and construction manager with the construction contract. The Science building is a $??,000,000(multi-million dollar) project. / 400 / Compliance
Financial / To determine if all cost amounts paid to the CMAR are defined as reimbursable, have actually been incurred, and are billed in accordance with the construction contract.
IA / Contracting and Purchasing Services / Data Analytics Review of Accounts Payable / Using ACL, identify any duplicate payments, conflicts of interests, or other issues relating to accounts payable. / 300 / Financial / Verify that NAU has a system in place to monitorimproper or unauthorized payments.
IA / Facility Services / ACC Campus Housing / Determine if NAU has received contracted value. / 300 / Compliance
Operational / Conclude whether ACC Campus Housing is cost-effective and per the agreement.
RA / Contracting and Purchasing Services / Comparison of Procurement Procedures to State Statutes / Identify the internal controls to prevent circumventing university policies and state statutes relating to procurement, including the purchasing card(?) / 200 / Compliance
Operational / Determine that NAU has an adequate system in place to comply with State Statutes and university policies.
IA / Enrollment Management and Student Affairs / Vending Machine Contract / Verify that NAU received the proper amount of revenue per the agreement with vending machine operators and that all other contractual terms were followed. / 300 / Compliance
Financial / Confirm that vendor machine contract terms are being followed.
Confirm that revenue is complete and posted to the proper account.
IA / General / Audit Follow-up / Follow up on the status of all open audit recommendations / 200
Total / 4,800

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Source: AC – Audit Committee, IA – Internal Audit, RA – Risk Assessment