Internal Audit RFP 2013 Questions and Answers

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1 Question set 1: 1. What do you like about your current outsource IA arrangement and what has prompted your consideration of alternative providers? IIT policy requires periodic placement of IA business out for bid 2. What personal and professional qualities are you specifically looking for in a new IA provider? 3. What is your IA reporting protocol and do you expect that to change with a new provider (IA to CFO or IA to Audit Committee)? IA to Audit Committee 4. Are you expecting your IA provider to manage all aspects of the internal audit activities from annual planning and schedule realization through direct / periodic reporting to the audit committee? 5. How many hours were budgeted for your 2012 IA schedule? Between 500 and 750 hours 6. What percentage of your 2012 audit plan was IT vs. Operational vs. Financial vs. Compliance based auditing? 7. Have you performed a risk assessment and developed an IA schedule for 2013? 8. How many hours are allocated to your 2013 IA plan? Between 500 and 750 hours 9. Would you expect the mix of audits (IT, Operational, Financial & compliance) to be consistent with 2012? 10. Are you currently using an automated work paper solution and if so, what is that solution is it owned by IIT or your current provider?

2 11. Are identified control deficiencies action plans managed through specific, time-bound and measurable remediation activities? 12. Do you have a written IA Policy and Procedures manual and an internal audit mission and charter statement? 13. Does your current IA approach comply with the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing? 14. What is the main ERP system and supporting modules? Ellucian Banner 15. What is the main payroll module? Ellucian Banner 16. Are there any other key IT systems that would be in scope for future control reviews? 17. Throughout the proposal it references IA services to include compliance. Are you simply referring to compliance in the context of COSO or are you referring to unique regulatory compliance processes (such as A133, grants and donation requirements, FLSA/ OSHA, privacy, PCI, etc.)? COSO only Question set 2: 1. Who is the current service provider for this service? No Answer 2. Can you provide a copy of the 2012 audit plan? If not, can you provide the following information? a. Total hours (with breakout of IT vs operations, if possible) Total Hours between 500 and 750 hours: Operations between 400 and 500 IT between 100 and 250

3 b. High risk areas Accounts Payable Accounts Receivable/Cash Operations Payroll Information Services 3. Can you provide a copy of your 2012 risk assessment or a summary of that assessment? Question set 3: The distributed or decentralized nature of certain operations within a University heightens the inherent risk of inaccurate or incomplete management and financial information as well as the misappropriation of assets General: 1. Have you established a budgeted amount for the fiscal 2013 Internal Audit Plan?, the university has established a budget for the FY14 internal audit process. 2. Do you have expectations relating to total level of effort (in terms of hours) for the fiscal 2013 Internal Audit Plan? We will establish our own estimates based upon our risk assessment and field audit approaches, but understanding management expectations helps ensure our approach is in line with management s thinking. The university expects an internal audit effort between 500 and 750 hours in FY How many audits are typically performed each year? Please provide examples of internal audits that have been completed in the past. The university expects between 3 to 5 audits per year. We have completed a payroll and school processing audit in FY Does your current internal audit function and/or the Audit Committee have a charter, and if so, can the charter(s) be provided to us? The audit committee charter is attached. 5. Have the external auditors issued management letter comments (i.e., observations and recommendations outside of the core audit reports) in the last three years and, if so, can those be provided to us? 6. Has IIT s external auditors placed reliance on IIT s internal audit efforts in the past? If so, please describe. IIT external auditors have not placed a reliance on the internal audits. 7. Who currently provides internal audit services for IIT?

4 8. What prompted IIT to change their internal audit service provider and/or initiate the current bidding process? It is IIT s standard practice to periodically put purchased services out for bid. 9. What have you seen as the strengths of your most recent internal audit provider/function, and what would you hope to change (opportunities for improvement) as you move forward with a new provider? 10. Have you used M/WBE contractors in the past? If so, whom have you had success working with and whom have you not had successful partnerships with? IIT supports use of MBEs and encourages its vendors to utilize MBEs. 11. These statements seem to conflict; the goal for MBE utilization is a minimum of 25% of the aggregate dollar value of the contract, including all changes to the contract/agreement. The goal for WBE utilization is a minimum of 7% of the aggregate dollar amount of the contract/agreement, including all changes to the contract/agreement. Can you further explain? IIT s procurement procedures are meant to meet these five requirements: (1) Ensure that small businesses, minority-owned firms, and women's business enterprises are used to the fullest extent practicable. (2) Make information on forthcoming opportunities available and arrange time frames for purchases and contracts to encourage and facilitate participation by small businesses, minority-owned firms, and women's business enterprises. (3) Consider in the contract process whether firms competing for larger contracts intend to subcontract with small businesses, minority-owned firms, and women's business enterprises. (4) Encourage contracting with consortiums of small businesses, minority-owned firms and women's business enterprises when a contract is too large for one of these firms to handle individually. (5) Use the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Department of Commerce's Minority Business Development Agency in the solicitation and utilization of small businesses, minority- owned firms and women's business enterprises. IIT has no set aside program or dollar requirements. IIT has goals. 12. Would you expect the level of detail in the internal audit reports to stay the same as the reports issued by your most recent internal audit function or would more detail and context be useful to management? The university would expect a detailed internal audit focusing on issues, recommendations and management responses. 13. Is this project informed or impacted by any other recent initiatives or studies within the organization and, if so, could you please provide the results of those efforts? No

5 14. The RFP does not describe the scope or level of effort for individual internal audit projects outside of the Risk Assessment. How would you prefer respondents provide information on cost for projects other than the risk assessment? Assume that the university will conduct two internal audits after the risk assessment and approximately 4 to 5 internal audits and remediations after the first year. A risk assessment will be conducted every third year. 15. How do you define and measure success for the internal audit function? What will success look like for this project? A successful internal audit would include identifying the key processes, evaluating the internal controls associated with the key processes and communication the findings and risks associated with the processes. Project Execution: 1. What mix of staffing (e.g. staff, senior staff, manager, director, partner, etc.) does the organization expect for the fiscal 2013 Internal Audit Plan? We expect the appropriate mix of internal audit staffing to ensure the university receives a quality product. Control Environment: 1. If possible, please provide an overview of the control environment within the organization over the past year from management s perspective, including the information technology control environment, whether IIT and business units are centralized or decentralized, and the number of IIT facilities or location involved. 2. What is the role of your Board of Trustees/Directors in the internal control structure? The audit committee provides guidance to the university management based on the internal audit findings and management responses. 3. Has the organization defined its key business processes? If so, what are they? Accounts payable, payroll, accounts receivable, cash processing, information systems. 4. If you have identified key financial controls, how many have you identified currently? The university utilizes several key financial metrics to measure the annual performance. 5. Of these key controls, how many are currently documented (either via policies and procedures or documentation narratives and/or process flows)?

6 6. How consistent are procedures and practices that are followed by the various operating locations (i.e., do the different locations basically do things in the same way or are there significant variances)? The university has developed policies and procedures that the university colleges and administration departments are expected to follow. Risk Assessment/Survey and Internal Audit Plan Development: 1. Has an enterprise-wide risk assessment been performed in the past? If so, what top risk areas were identified? Was a comprehensive risk assessment used as the foundation for developing past internal audit plans?, we performed a risk assessment in The risk areas included payroll, accounts payable, accounts receivable and information technology., a comprehensive risk assessment was used as the foundation for past internal audits. 2. Would you be open to an approach of conducting interviews with management and other process owners as part of the risk assessment/survey process? If so, how many interviews would you anticipate and with whom? What is the anticipated population size for the survey (if you envision a separate risk assessment survey instrument that is separate from interviews)?, the university prefers that interviews take place with key university management. The interviews include the President, Provost, CFO, Controller, Controller s Office management, CIO, and External Auditors.

7 IIT Audit and Compliance Committee Role and Responsibilities The Audit Committee assists the Board with oversight of the integrity of IIT s financial statements, and compliance with laws and regulations by assuring that IIT s organizational culture, capabilities, systems and processes are appropriate to protect its financial health and reputation. The Committee reviews financial reporting processes, system of internal controls, audit process, and reviews whether appropriate corrective action is taken when deficiencies are identified. Audit and Compliance Committee Responsibilities 1. Has authority to appoint, compensate, retain, oversee and terminate independent auditors. 2. Meets with auditors to direct audit schedule(s), discuss audit scope, staffing, locations, reliance upon management, and internal audit and general audit approach. 3. Reviews management letter and audit findings with management to assure university policies and procedures are consistent with generally accepted accounting principles. 4. Reviews internal controls and investigates potential improprieties in university operations. Receive and act upon any report from the independent auditors regarding internal control deficiencies and management s response. 5. Monitors the conflict-of-interest policy, and emerging legal, compliance and ethics issues. 6. Reports regularly to the Board of Trustees and its Executive Committee about Committee activities and issues that arise with respect to the university's financial statements, tax return and audit. 7. Maintain minutes and records of Committee meetings and reports recommendations to the Executive Committee for action. 8. Coordinates with the Executive Committee and other board committees (e.g. Finance, Investment, etc.) to ensure appropriate execution of the fiduciary responsibilities of the Board.

8 Duties of Individual Members of the IIT Audit Committee 1. Participate in all Committee meetings. 2. Prepare for meetings by reviewing all materials sent in advance and come to the meetings with questions, concerns and advice. IIT Audit and Compliance Committee Basic Calendar and Agenda Topics Regular meetings three times per academic/fiscal year: MONTH September January March AGENDA TOPICS 1. Financial statements 2. Internal audit reviews 3. Insurance risk 4. Litigation/Ethics 1. A-133 audit approval 2. IITRI financial statement review 3. Internal audit reviews 4. Litigation/Ethics Review 2. Audit RFP selection process 3. Engagement review 5. Internal audit reviews 4. Litigation/Ethics 2

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