Pinal County June 30, 2009 Report Highlights-Financial Audit

Pinal CountyFinancial StatementREPORTHIGHLIGHTS Audit SummaryFINANCIAL STATEMENT AUDITsufficient controls over logical access,Lack of Controls over ComputerSubjectprogram changes, and disaster recoverySSyysstteemmss——The County's computerPinal County issues for its systems. Our recommendationssystems process and store criticalfinancial statements are presented in the summary below.information necessary for dailyannually. The County is operations. However, the County lacked responsible for preparingfinancial statements,maintaining strong internal controls, anddemonstratingaccountability for its use Auditor recommendations to improve computer system of public monies. As thecontrols— auditors, our job is todetermine whether the County has met its Establish the following policies and procedures: responsibilities. For logical access: Our Conclusion Ensure that the employee’s supervisor documents and approves The information in the access granted to and removed from the system. County’s financial Review all employees’ access periodically to ensure that thestatements is fairly statedappropriate level of access is granted to the system and eliminatein all material respects,unnecessary or incompatible access rights to the system. and the financialstatements can be relied Log and periodically monitor the activity of employees with on. However, auditors unlimited system access. This high level of access should be identified 10 internal restricted ...