Dashboarding: Increasing the Visibility of Audit Recommendations

Transcription

1 City of Atlanta Dashboarding: ncreasing the Visibility of Audit Recommendations Monday May 6 th, :30 am 1:00 pm Damien Berahzer, CSA & Christopher Armstead City of Atlanta Session Objectives Space Tools General Dashboard guidelines Overview of selected tool Dashboard City of Atlanta

2 Continuous Auditing The A s Global Technology Audit Guide (GTAG) on continuous auditing defines it as any method used by auditors to perform audit related activities on a more continuous or continual basis. SACA defines CA as an approach that allows S auditors to monitor system reliability on a continuous basis and to gather selective audit evidence through the computer. City of Atlanta 3 Continuous Auditing Model, framework, method ncreased frequency Technology driven / automation Overall audit integration Allows for less time * Full Population testing City of Atlanta 4

3 OUR borrowed CA Framework CONTNUOUS ASSURANCE Continuous Operations Assessment Continuous RSK Assessment Continuous Monitoring REPORTNG AUDTORS CONTNUOUS AUDTNG Management s Process City of Atlanta 5 Tools Option 1 OracleGRC Quickly Build and Adapt Controls Business rules and a drag-and-drop workbench makes even the most complex rules easy to build. Self-Service Dashboard Reports Business users can create interactive dashboards and personalized reporting on the fly. 6

4 Tools Option Oracle OBEE City of Atlanta 7 Tools Option3 Us 10 hours of staff and 60 hours of management MS Access /$0 Net Drive / $50 for 10 lic Dashboard Design / $1000 for Database VBA XML Files Webserver housing Dashboard City of Atlanta 8

5 Dashboard Considerations: WHEN Audit procedures performed on a continual basis Not addressing all the elements of a finding: specifically criteria and cause not reporting why the condition exist; only that it does. Topic simplicity leads to understanding pertinent facts: Duplicate Payments A lot of components that can stand alone or are not all pertinent to the reader Recommendations Dashboard Modeling City of Atlanta 9 Dashboard Creation Guidelines Make communication the number one priority Start with the big picture, drill to detail Fit it all on a single screen, without sacrificing meaning, wherever possible Customization is the key Effectively highlight the most important information City of Atlanta 101 0

6 Dashboard Creation Guidelines Start Fresh Mock t Up (Paper) Summarize Data (no need to use raw source data) Use but Minimize Excel Functions Use f and Offset Don t Use SUMF, COUNTF, HLOOKUP and VLOOKUP Maximize Real Estate using Selectors & Dynamic Visibility Enhance Presentation Automate with External Data Sources City of Atlanta 11 Dashboard Design (formerly Xcelsius) City of Atlanta 1

7 MS Excel ADataModel ACalculationEngine An Eventing Model Flash Main Components of Dashboard Design preview or export your visualization (components), all of the data, logic, and formatting from the embedded Microsoft Excel spreadsheet is compiled as Flash (SWF) file City of Atlanta 13 * Duplicate_lnvo1ces.wlr - Dashboard Design F11.rrrat ata tjelp,.l._o r!il_ J _ _..,_"'1 _1[..,f.i l +_l [lj_l!_od_ 'fl BJl_'S\._. 1_8 J Q_uick_Vie_w_s U_JP_re_view l'l0j 'l ljthemes Colors l!elfl 1;..$ J Tji <l{f.!l! Dl<> O:,:i 1 D Object Browser q. x f!...=] -R-ectangle !l!, i :UiJCount_Chart () i! A TopHeader A Middle Text!.. Bar Chart!.. A Label3 A Label4 "! Pie Chart!A Labels Ready 1...A Label6 A Label? A Label6! A Label9 i...@ AboutTest l"" See Open Det....@ Res vs Open Push Button!...A Dup Test 1...@ Close About i A GAGAS j li3 Combination Chart!. "' PushButton! '""' Push Button /././ x Duplicate payments increased 140% over a 1 month [ J[ About TestJ GAGAS period The city continues to process duplicate payments to vendors. n the April 01 Continuous Audit Program - Duplicate Payments audit (Download Report here), we nd duplicate run identified 46 duplicate payments totaling $1,996 from July 1, 010, through October 14, 011. Our review of duplicate payments for the period October 15, 011, through September 30, 01, showed the city paid an additional $31,546 to vendors with 13 duplicate $0 $17,500 $35,000 payments. Payments idertifiedbythe City PJ.Jditor's Office Source: Duplicate Page Layout Formulis Data Home nsert Review K 11 A'A l!!!!!! el[ llw 1 & A J[1 t J W "' M r; Alignment r; View Currency f $.O/o...o.ooJ.oo +.o Number Developer J1li Conditional Formatting, iiformat as Table C ellstyles r; Styles a nsert :u Delete liljformat Cells N 0 p R s T nserted ;te: ṃ:.: ,.:"a""=a"r"con:t.r:"o"1'-,.h:.;:l;d::e;:.c. on Dollar Duplicate Payments 1 Controls Sub Pie Chart 1 Controls About Test 1 Controls GAGASState 1 Controls DollarsChart 1 Controls Count Chart 1 30 Sep l0 $5, $4, Dec-10 $1,34.00 $1, t1,} Sort & Find & Q Filter select Editing u Canvas Proper:ies General Canvas Appearance Type: Backgrou1d Color: City of Atlanta 14

8 Components Category Tree List Favorites Add-Ons [JJl BPC Data Grid Charts ' Line Chart Pie Chart OHLC Chart Candlestick Chart Column Chart - =-- Bar Chart = tl Stacked Ber Chart Combination Chart -- - Bubbe Chart... Tree Map XYChart Sta:ked Column Chart -- Area Chart Stacked Area Chart Containers. \. -. i Radar Chart FilledRadar Chart Horizontal Bullet Chart Vertical Bullet Chart -1:3 xi - c 0 - M p 0 N E N T s Oty of Atlanta 15 mdata Manager 9 Definition Usage Name: XML Data URL: MME Type: 0 Use Custom Policy File louplicate_invoices.xml text/xml Custom Policy File Location: '--- 0 Enable Send 0 Enable Load Name: Range: MainConnection Duplicate_Payment: Total_Dups Test_Run Name: Range: lv, --' D A T A.. + x Dup_Status Dollars_Duplicate_P w - Preview XML + Preview Xfvll mport Named Ranges Close City of Al:lanta 16

9 Data Connection Types of Dashboard Design City of Atlanta 17 Recommendations Dashboard City of Atlanta 18

10 Benefits Greater visibility of recommendations Accessible to multiple stakeholders on demand 3 departments have submitted updates Automation Only one more step for staff to perform Low start up cost City of Atlanta 19