Text · page 10 of 12
Appendix C: Audit Methodology and Standards OSC auditors obtained an understanding of internal controls that were deemed significant within the context of the audit objective and assessed those controls. Information related to the scope of the work on internal controls, as well as the work performed in the audit procedures to achieve the audit objective and obtain valid audit evidence, included the following: • We interviewed District officials and reviewed Board policies to gain an understanding of the District’s policies, procedures and practices related to managing and monitoring building access accounts and badges, including roles and responsibilities of the individuals involved in the process. • We compared the District’s 280 active building access accounts list to the employee master list of 167 employees to determine whether all accounts were associated with current District employees. We interviewed District officials and reviewed relevant documentation to determine whether the building access accounts and badges assigned to non-employee users were necessary. For any unnecessary accounts, we inquired as to why they were not deactivated. • We used our professional judgment to select 11 of the 17 necessary accounts for shared badges and all six unneeded accounts for shared badges and inquired with the respective District officials responsible for these badges to determine whether they were in their possession. If the badges were not in their possession, we inquired to determine why and attempted to locate the badges. OSC auditors conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that auditors plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for the findings and conclusions based on the audit objective. Auditors believe that the evidence obtained provides a reasonable basis for the findings and conclusions based on the audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results onto the entire population. Where applicable, information is presented concerning the value and/or relevant population size and the sample selected for examination. 8