mission statement to provide support and guidance to state internal auditors, management, and other...
TRANSCRIPT
Mission Statement
To provide support and guidance to
state internal auditors, management,
and other interested parties through
the exchange of relevant information,
best practices, and tools to enhance
the quality of reviews and operations
Survey Results fromSeptember 14 Meeting
Randy McClendon
65%
35%
Survey Responses
Responses
No Responses
60%
2%2%2%
10%
25%
Responsibility in Organization
Internal Audi-tor
External Audi-tor
Budget Officer
Accounting Manager
Executive / Manager
Other
71%
14%
12%
4%
Primary Reason for Attendance
FISMA
Networking
IA Issues
Other
Information on Peer Review
Getting In-volved and Networking
Where do we go from here?
FISMA and Be-yond
FISMA Question & Answer Ses-
sion
0
10
20
30
40
50
60
On a scale of 1-5, with 5 being "Very Helpful" and 1 being "Not at All Helpful," please rate the fol-
lowing:
5
4
3
2
1
38%
38%
24%
How did you like the meeting being facilitated by departments other than
Finance?
Other Perspec-tives
Still Like to Hear from Finance
Mainly Finance
Meeting facilities Time allotted for meeting0
10
20
30
40
50
60
On a scale of 1-5, with 5 being "Excellent" and 1 being "Poor," please rate the following:
5
4
3
2
1
Risk assessment
Audit tools
Presentations from other departments
FISMA related top-ics
3.00 3.10 3.20 3.30 3.40 3.50 3.60 3.70
Please rate the following presentation topics for future meetings? (4 Very Useful – 1 Not Useful)
22%
78%
Would you be interested in sharing in-formation with the group during the
quarterly meetings?
Yes
No
32%
43%
5%20%
Choose the name of the group
California Net-work of State In-ternal Auditors
California Re-sources for Auditors & Management
Association of Internal Audi-tors
California Community of Auditing Pro-fessionals
77%
9% 15%
Choose a Mission Statement
To provide support and guidance to state internal auditors, manage-ment, and other interested parties through the exchange of relevant information, best practices, and tools to enhance the quality of re-views and operations
To facilitate an open, transparent, and collaborative forum for internal audit professionals providing risk-based assurance and consulting services to California state agen-cies
To strengthen the ability of internal auditors within California state government to add value to their agencies by facilitating presenta-tions on topics of general interest, encourage networking, and sharing best practices related to complying with FISMA
Senate Bill 617
• Introduced by Senator Calderon on February 2011
• Amended September 2011
• Approved by the Governor on
October 5, 20ll
• Amends 13401-13407
Changes to Section 13401
• Active oversight processes, including regular and ongoing monitoring process, for the prevention and early detection of fraud and errors in program administration are vital to public confidence and the appropriate and efficient use of public resources.
Changes to Section 13401
• Systems of internal accounting and administrative control are necessarily dynamic and must be routinely monitored, continuously evaluated, and, where necessary improved.
• Reports regarding the continuing adequacy of the systems of internal accounting and administrative control of each state agency are necessary to enable the executive branch, the Legislature, and the public to evaluate the agency’s performance of its public responsibilities and accountability.
Changes to Section 13401
• All levels of management of the state agencies must be involved in assessing and strengthening the systems of internal accounting and administrative control to minimize fraud, errors, abuse, and waste of government funds.
Changes to Section 13402
• State agency heads shall implement systems and processes to ensure the independence and objectivity of the monitoring of internal accounting and administrative control as an ongoing activity.
Changes to Section 13405
• The report, including the state agency’s response to review recommendations, shall be signed by the head of the agency and addressed to the agency secretary, or the director of the agency and submitted to the Legislature, BSA, Controller, Treasurer, Attorney General, Governor, Finance, and the State Library.
Changes to Section 13407
• Because sound internal accounting and administrative controls and the regular and ongoing monitoring of those internal controls significantly inhibits waste of resources and thereby creates savings, Finance and agencies/ divisions shall carry out the provisions using existing resources.
How does SB 617 impact FISMA?
• It reinforces the risk assessment framework.
• It reinforces the need to continuously monitor controls.
• Requires more copies of the report (Controller, Treasurer, and Attorney General).
• Does not really change the current process and reporting.
Link to SB 617
• http://www.leginfo.ca.gov/pub/11-12/bill/sen/sb_0601-0650/sb_617_bill_20111006_chaptered.pdf
Questions?
Executive Order B-12-11
• Issued October 9, 2011
• Departments need to post contract information on DGS’ eProcurement website.
• Rescinds Executive Orders S-08-09 and S-20-09 immediately.
Question
Do departments need to post their FISMA report to the transparency
website?
Answer
No
Question
Will Finance post the FISMA reports and/or Corrective
Action Plans to their website?
Answer
NO. Finance will only post its own FISMA report.
Question
Does our department need to post its FISMA report and/or Corrective Action plan to its
website?
Answer
No. The department can decide whether or not they
want to. Depends on department policy.
Questions?
FISMA Group Exercise
• Read the FISMA Report individually. (10 minutes)
• Go into your small discussion groups. (20 minutes) – Discuss whether the report fully meets
the criteria for each section.– If there are areas that doesn’t fully
meet, state how it can be improved.– Would you accept or reject this report?