Transcript Document

Office of Business Oversight
Department of Veterans Affairs
A-123, Appendix A
Review Program
Presented by
Joseph Bauernfeind, Director
May 8, 2007
Overview
1. VA’s Story
2. Office Of Business Oversight
3. Why Vest Internal Controls in an Internal Audit
Organization?
4. Business Review Integration
5. Systems Review Integration
6. Results
1
OBO
ICS
VA’s Story
2

VA adopted a three year A-123, Appendix A
implementation cycle

After 1st Year of implementation, A-123, Appendix A
program office was realigned

Goal to increase focus, heighten effectiveness and
leverage resources
OBO
ICS
Office of Business Oversight (OBO)
OBO
Director
Systems Quality
Assurance Service
Management Quality
Assurance Service
- System Quality Assurance
-Capital Asset Management Assurance
- Financial Controls
- System Testing
- Acquisition and Logistics Assurance
-System Controls
- Health Care Financial Assurance
- Remediation
- Benefits Financial Assurance
3
Internal Controls
Service
OBO
ICS
Why Vest Internal Controls in an
Internal Audit Organization?
4

Aligned directly under Department CFO
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Leverage internal audit resources

Gain efficiencies
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Increase objectivity and independence
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Reduce burden on the field operations
OBO
ICS
Business Review Integration
5
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Leverage program knowledge
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Rely on existing review activities for testing
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Coordinate engagements throughout the year
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Assist in remediation actions
OBO
ICS
Systems Review Integration
6

Identify material IT systems
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Prepare process narratives containing both functional
and systems components
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Identify systems controls to be tested
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Perform testing concurrently
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Prepare report containing both A-123 and A-127 internal
control findings

Have a common remediation process
OBO
ICS
Results

7
Too early to tell but preliminary results seem promising
OBO
ICS