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, april.cassada@apa.virginia.gov

• Brad Hypes, brad.hypes@apa.virginia.gov• Nathan Abbott, Nathan.Abbott@cot.tn.gov

Questions/Contact Information