AUDIT REPORT. Citizens Data Warehouse Audit Opinion: Needs Improvement. Date: June 9, 2014. Report Number: 2014-AUD-IT-01



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AUDIT REPORT Citizens Data Warehouse Audit Opinion: Date: June 9, 2014 Report Number: 2014-AUD-IT-01 Report Number: 2014-AUD-IT-01 Citizens Data Warehouse

Table of Contents: Page Executive Summary Background 1 Management s Assessment and Reporting on Controls 2 Audit Objectives and Scope 3 Individual Section Ratings 3 Audit Opinion 3 Appendix Definitions 5 Issue Classifications 6 Distribution 8 Audit Performed By 8 Report Number: 2014-AUD-IT-01 Citizens Data Warehouse

Executive Summary Background Business Intelligence (BI) is a process of analyzing business information to enable more effective strategic, tactical, and operational insights and decision-making. A data warehouse is a collection of large volumes of data from multiple operational systems that is integrated and designed into one database for reporting and analysis. At Citizens, the Enterprise Information Management (EIM) team is responsible for providing this service to business units through the Citizens Data Warehouse as well as Data Architecture and Information Management. The EIM team is led by the Manager IT Enterprise Information Management, and consists of a staff of 23 individuals, 10 of which are temporary personnel. EIM is part of the Claims Policy and Billing Systems group which is led by the Director, Application Development and Delivery, and is part of the Application Delivery Services organization which is led by the VP, Application Delivery. The BI solutions implemented with the Citizens Data Warehouse cover many of the standard capabilities for the insurance industry and are depicted in the following diagram: Citizens Data Warehouse (CDW) High Level Diagram Core Full Commercial Management Reports Operational Reports Operations Claims Underwriting * Claims Metrics * CAT Realtime * Policy Inforce * Claims Daily * Inspections BOG * Book of Business * Loss Runs * Inspections Daily Core Operational Reports Standard Operational and Mgmt Reports Enterprise Dashboard Cognos Analytic Cubes SPSS (Cognos 10) Personal Residential Wind (Coastal) Claims Metrics * Accident Year * Opens * Calendar Year * Reopens * Loss Development * OSR GIS SAS Rate Making Mathmatica Reporting Tables Policy Conversion Guidewire (Suite) GW Data Mart CDW Staging Tables ODS Tables Actuarial Data Mart * * Wind Point Policy Systems epas CAIS IMS AAS * MMP Personal Claims CTS Xact Analysis Vendor Systems * * * Survey Monkey Virtual Observer FMAP Claims Systems QA Systems Consumer and Agent Systems * - Denotes not all data loaded to CDW. - Yellow indicates externally hosted systems Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 1

Executive Summary Citizens uses the Cognos OLAP (Online Analytical Processing) tool which offers functionality called an Analytic Cube. Typically this is a representation of business important measures summarized by a selectable set of objects or dimensions. The cube provides summarized business facts for key business dimensions in a flexible presentation with quick response. The Analytic Cubes for Personal Lines and Wind-only Underwriting and Claims information provide advanced insurance metrics in statistical, aggregated views of the information. The cubes are available via Analysis Services on the Cognos Portal. The most commonly used Cubes have data that dates back to 2002 and are the Personal Residential Calendar Year, Accident Year, and Loss Development Cubes. Similar cubes are available that contain data from the Wind Policy System. With Enterprise Dashboards, the business user is presented with graphical representations of key weekly Business Operations, Underwriting and Claims metrics. The dashboard reports provide an at-a-glance snapshot of the business metrics in an interactive presentation with filter criteria selectable by the business user. Standard reports provide Claims, Underwriting and Agent Administration groups with traditional, listbased or summary reports. Ad-hoc reporting puts the power of selectable output fields, filter criteria, sorting and subtotaling functionality in the hands of the business user. Last, the EIM group has a Quick Response Report team of individuals to assist any business user with the creation of reports or extracts against complicated or limited access data. With the implementation of the Citizens Insurance Suite (CIS) Claims Center in May, 2013, the EIM group has been engaged in integrating the data from CIS into the existing Business Intelligence solutions provided by CDW and Cognos. In addition, the Guidewire application has its own data mart and provides near real-time reporting. This audit marks the first time that OIA has assessed the control infrastructure around the Citizens Data Warehouse. Management s Assessment and Reporting on Controls With this audit, and for the first time, the OIA has created an opportunity for the audit client to share its knowledge of any control weaknesses that are known to exist and their plans to remediate these known weaknesses. This process is intended to foster an environment whereby management and staff conduct periodic proactive reviews of controls and are aware of the risks to the business. It will also enable OIA to focus its audit efforts on areas where it can add the greatest value to the organization. At the start of the CDW audit, EIM management shared with OIA the following control weaknesses and their remediation plans: Administrative access to CDW databases - EIM management reported that as part of the project to load Kronos data into CDW, it had undertaken an effort to clean up administrative access to the CDW servers and databases. This process commenced in November, 2013 and is not yet completed. Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 2

Executive Summary Developer access to production environments - EIM management reported that developers are involved in deploying new software into production systems. A project is targeted for kick-off in mid-year to enable IT Operations personnel to deploy new software into production systems. In the course of the audit, OIA assessed the remediation plans, mentioned above, and noted that these are managed well and would be sufficient to mitigate the control failures identified. Audit Objectives and Scope The objective of this audit was to assess the input, processing, output and security controls to ensure that data provided by the Citizens Data Warehouse is available, accurate, accessible to only authorized individuals, and meets the information requirements of the organization. The audit considered the following areas related to Citizens Data Warehouse: Source data extract, transformation and loading (ETL) into the CDW Administrative access to the CDW Disaster Recovery (DRP) and Business Continuity (BCP) capabilities Program change management procedures Training and documentation for use by end users in conjunction with Cogno s and Advanced Query Tool (AQT) Existence and usage of unofficial (non-it) data repositories for Business Intelligence purposes Restricted information stored in CDW Individual Section Ratings Section Source data extract, transformation, and loading (ETL) Administrative access Disaster Recovery (DRP) and Business Continuity (BCP) Program change management Training and documentation for use by end-users Existence and usage of unofficial (non-it) data repositories; end user access to CDW data Restricted information stored in CDW Rating Satisfactory Audit Opinion The overall effectiveness of the processes and controls evaluated during the audit is rated as Needs Improvement. We found that generally, the CDW is serving the needs of the organization. New software releases are implemented at least weekly to deliver new BI capabilities related to CIS, as well as new feature requests and routine fixes. EIM is currently working with Ernst and Young and the business units on a project to enhance the CDW and provide even greater BI capabilities to the organization. Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 3

Executive Summary Our work, however, indicated specific areas where opportunities for improvement were noted. These include: The need to better understand source data extract, transformation, and loading (ETL) related to the Guidewire (CIS) data mart - Guidewire uses a different method of storing data in its data mart than that which is used in the CDW. As a result, the data must be queried differently than data is queried from the CDW, and in some cases the required results cannot readily be obtained. Standard reports and end-user ad hoc queries which do not take this difference into consideration may provide inaccurate results. The need to manage administrative access to CDW databases - There is a considerable number of IT personnel who have full administrative access ( sysadmin) to the CDW databases and activity for these individuals is not monitored. Nefarious activity by these users, including the use of Restricted Information related to policyholders, claimants, adjusters, etc., which is located on the Staging and Reporting servers, could go undetected. The need to improve Program Change Management - Segregation of duties is lacking whereby developers from the ETL and Cognos groups are involved in deploying new software into production systems. Allowing developers to have access to production systems increases the risk that software that has not been reviewed, tested and approved may be installed. Also, the process to manage and report on open defect tickets for CDW, especially those which are priority 5 (required to be able to do business and there is no manual work around), should be enhanced. Unresolved defects may adversely impact business performance and decision-making. The need to better understand, manage and monitor the Existence and Usage of Unofficial (non-it) Data Repositories and End User Access to CDW Data - Users who have been granted access to extract data directly from CDW database tables are not required to complete a formal training program before they are granted access. While data models and data dictionaries exist, not all of these users are aware of them, and those who are aware of them have varying degrees of understanding. There are no controls in place to limit or monitor what data is extracted and the organization does not have a policy to govern how the information is used to support business activities. A lack of appropriate training and understanding of data models and data dictionaries may result in unreliable information being used to support the business and may be incongruous with the goals of the Enterprise Information Management program. Furthermore, if Restricted Information from the CDW was contained in any of these data extracts, there is virtually no way to protect it or control its use or distribution. The need to encrypt Restricted Information Stored in CDW - Restricted Information related to policyholders, claimants, adjusters, etc., from legacy systems such as CAIS, CTS, epas and ewind is not encrypted in the CDW. The failure to encrypt Restricted Information stored in the CDW increases the risk that the Restricted Information could be used for illegitimate purposes, resulting in adverse legal and financial consequences for Citizens. Since Restricted Information from legacy systems will remain in CDW for historical reporting long after the legacy systems are retired from use, it is important that this Restricted Information be secured. We would like to thank management and staff for their cooperation and professional courtesy throughout the course of this audit. Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 4

Appendix 1 Definitions Audit Ratings Satisfactory: Critical internal control systems are functioning in an acceptable manner. There may be no or very few minor issues, but their number and severity relative to the size and scope of the operation, entity, or process audited indicate minimal concern. Corrective action to address the issues identified, although not serious, remains an area of focus. : Internal control systems are not functioning in an acceptable manner and the control environment will require some enhancement before it can be considered as fully effective. The number and severity of issues relative to the size and scope of the operation, entity, or process being audited indicate some significant areas of weakness. Overall exposure (existing or potential) requires corrective action plan with priority. Unsatisfactory: One or more critical control deficiencies exist which would have a significant adverse effect on loss potential, customer satisfaction or management information. Or the number and severity of issues relative to the size and scope of the operation, entity, or process being audited indicate pervasive, systemic, or individually serious weaknesses. As a result the control environment is not considered to be appropriate, or the management of risks reviewed falls outside acceptable parameters, or both. Overall exposure (existing or potential) is unacceptable and requires immediate corrective action plan with highest priority. Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 5

Appendix 2 Issue Classifications Control Category High Medium Low Financial Controls (Reliability of financial reporting) Operational Controls (Effectiveness and efficiency of operations) financial statement misstatements >USD 5 million Control issue that could have a pervasive impact on control effectiveness in business or financial processes at the business unit level A control issue relating to any fraud committed by any member of senior management or any manager who plays a significant role in the financial reporting process losses >USD 2.5 million Achievement of principal business objectives in jeopardy Customer service failure (e.g., excessive processing backlogs, unit pricing errors, call centre non responsiveness for more than a day) impacting 10,000 policyholders or more or negatively impacting a number of key corporate accounts prolonged IT service failure impacts one or more applications and/or one or more business units negative publicity related to an operational control issue An operational control issue relating to any fraud committed by any member of senior management or any manager who plays a significant role in operations Any operational issue financial statement misstatements between USD 2.5 million to 5 million Control issue that could have an important impact on control effectiveness in business or financial processes at the business unit level losses between USD 0.5 to 2.5 million Achievement of principal business objectives may be affected Customer service failure (e.g., processing backlogs, unit pricing errors, call centre non responsiveness) impacting 1,000 policyholders to 10,000 or negatively impacting a key corporate account IT service failure impacts more than one application for a short period of time Any operational issue leading to injury of an employee or customer financial statement misstatements below USD 2.5 million Control issue that does not impact on control effectiveness in business or financial processes at the business unit level losses below USD 0.5 million Achievement of principal business objectives not in doubt Customer service failure (e.g., processing backlogs, unit pricing errors, call centre non responsiveness) impacting less than 1,000 policyholders IT service failure impacts one application for a short period of time Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 6

Appendix 2 Control Category High Medium Low leading to death of an employee or customer Compliance Controls (Compliance with applicable laws and regulations) Remediation timeline for public censure, fines or enforcement action (including requirement to take corrective actions) by any regulatory body which could have a significant financial and/or reputational impact on the Group Any risk of loss of license or regulatory approval to do business Areas of non-compliance identified which could ultimately lead to the above outcomes A control issue relating to any fraud committed by any member of senior management which could have an important compliance or regulatory impact Such an issue would be expected to receive immediate attention from senior management, but must not exceed 60 days to remedy for public censure, fines or enforcement action (including requirement to take corrective action) by any regulatory body Areas of noncompliance identified which could ultimately lead to the above outcomes Such an issue would be expected to receive corrective action from senior management within 1 month, but must be completed within 90 days of final Audit Report date for non-public action (including routine fines) by any regulatory body Areas of noncompliance identified which could ultimately lead the above outcome Such an issue does not warrant immediate attention but there should be an agreed program for resolution. This would be expected to complete within 3 months, but in every case must not exceed 120 days Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 7

Appendix 3 Distribution Addressees: Aditya Gavvala, V.P., Application Delivery Robert Sellers, V.P., IT Infrastructure and Operations Mitch Brockbank, Director, IT Security and Risk Copies: Tom Lynch, Citizens Audit Committee Chairman Juan Cocuy, Citizens Audit Committee Member Freddie Schinz, Citizens Audit Committee Member Barry Gilway, President/CEO/Executive Director Kelly Booten, Chief Systems and Operations Curt Overpeck, Chief Information Officer John Rollins, Chief Risk Officer Dan Sumner, General Counsel and Chief Legal Officer Christine Turner Ashburn, V.P. Communications, Legislative and External Affairs Debby Kearney, Ethics and Compliance Officer Bruce Meeks, Inspector General Gary Bryant, Director IT Operations Chris Jobczynski, Director Application Development and Delivery Greg Niehoff, Manager Enterprise Information Management Johnson Lambert, LLP (External Auditors) Following Audit Committee Distribution The Honorable Rick Scott, Governor The Honorable Jeff Atwater, Chief Financial Officer The Honorable Pam Bondi, Attorney General The Honorable Adam Putnam, Commissioner of Agriculture The Honorable Don Gaetz, President of the Senate The Honorable Will Weatherford, Speaker of the House of Representatives Audit Performed By Auditor in Charge Gary Sharrock Audit Director Under the Direction of Karen Wittlinger Joe Martins, Chief of Internal Audit Report Number: 2014-AUD-IT-01 Citizens Data Warehouse 8