HOW DO WE IDENTIFY AUDIT SUBJECTS

HR AUDIT PROGRAM AUDIT PROCESS STEP 1: AUDIT SUBJECT MATTER SELECTION ! Leadership direction ! Senior-level management direction ! Priority rating assigned following risk analysis ! Agency suggestions ! Special requests from other DAS divisions or HRSD sections ! HR Audit Advisory Group recommendations Note: Steps 2 through 4 typically take three to six months to complete. STEP 2: PLAN AUDIT ! Create a preliminary audit schedule. ! Meet with other Division or Department staff to gain information pertinent to the review, as appropriate. ! Conduct surveys or other research that will indicate the appropriate audit scope and purpose definition. ! Send electronic message to HRList subscribers announcing preparation for upcoming audit, providing the preliminary audit schedule, and requesting input on potential impacts to agency operations allowing two weeks for response. ! Agencies identify potential impacts on agency operations that need to be considered during the upcoming audit and feedback on the preliminary audit schedule. ! Draft preliminary audit plan identifying the audit purpose, scope, methodology, level of risk for each audit element, the appropriate corrective action and follow-up requirements, and audit database configuration. ! Perform system review (i.e., determine if data is available in PPDB or OSPS). ! Draft the audit review process including data to be used to perform review and tools proposed for use during course ...