1. Over the Years: Audit Tools Developed In-House April Cassada, VA Brad Hypes, VA Nathan Abbott, TN

2. Objectives Quick History Lesson Generate ideas around data analytics and in-house built audit tools Discuss varying approaches to development of audit tools Discuss benefits and successes of commonly used approaches Discuss how to best leverage and implement different analyses

3. Brainstorming Time! 50’s - Audit Queries 60’s - Statewide Queries 70’s - Administrative Tools – Internal 80’s - Administrative Tools – Audit Related 90’s - Fraud Queries

4. 50’s Korean War Vietnam War kicking off (1959) U.S. gets last two states (Alaska and Hawaii) Most households owned a T.V. Polio Vaccine Satellite launched by Soviets and U.S. NASA is formed First plastic coke bottle First successful ultrasound of heart activity

5. Audit Queries Payroll – bonuses, excessive overtime, jump in pay SPCC – over the limit, banned MCC codes, weekends transactions Flow of transactions Eligibility Testing Banner and Cardinal Access Tools Audit Logs

6. Banner Access Database

7. Cardinal Access

11. 60’s Vietnam War – entire decade Decade of Assassinations – John F. and Robert F. Kennedy, Malcolm X, George Lincoln Rockwell, Martin Luther King Jr. Space race – deaths Apollo 1 fire, Neil Armstrong, Michael Collins, and Buzz Aldrin First female birth control contraceptive Walt Disney dies Compact cassette introduced BASIC (programming language) VA’s financial system implementation….

12. Statewide Queries Segregation of Duties Module Reconciliation Re-creation of Trial Balances Enter and Approve transactions Account/Fund combinations Commitment Controls

13. 70’s Vietnam war finally over First noted terrorist attack Watergate scandal (Nixon resigns) Oil and Energy Crisis First face lift and MRI C programming language Sony Walkman Microwaves and VCRs Floppy disks First e-mail Musician deaths – Jimi Hendrix, Janis Joplin, Jim Morrison, Elvis Presley, Bing Crosby

14. Admin - Internal Project Planning Database Compliance Tracker SSA Findings Tableau usage Tickmark toolbar

15. Compliance Tracker

16. SSA Findings

20. 80’s Cocaine Pacman Berlin Wall Challenger Explosion USA Olympic Hockey Team MTV – when they played music

21. Admin – audit related CAFR Trial Balance Database Strategic Risk Management Work New CAFR application Forecasting/Trend Analysis Risk Suite program

23. Strategic Risk Management ‘Dashboard’

32. 90’s Gulf war World Trade Center and Oklahoma City bombings O.J. Simpson Septuplets Personal computers Cell phones World wide web

33. Fraud SPCC – car purchases, travel and SPCC cards Deceased – unemployment, retirement system, social services New tools: PowerMap, PowerPivot Build repeatable test

38. April Cassada, april.cassada@apa.virginia.govapril.cassada@apa.virginia.gov Brad Hypes, brad.hypes@apa.virginia.govbrad.hypes@apa.virginia.gov Nathan Abbott, Nathan.Abbott@cot.tn.govNathan.Abbott@cot.tn.gov Questions/Contact Information