Berkeley Lab

Annual Audit Plan

The Audit Plan Preparation Phase is performed upon completion of the Risk Assessment Phase. The annual audit plan is driven by two key factors: (1) risk assessment results and (2) Internal Audit resources. The goal is to address the highest risk areas at the Lab given the resources available to the Internal Audit Services Department. Changes in either or both areas, for example a change in high risk areas, may lead to a change in the plan. Per University guidelines, changes to the audit plan are discussed with the Lab advisory audit committee which includes the Laboratory Director and UC’s Chief Compliance and Audit Officer.

FY18 Annual Audit Plan

Planned Audits Advisories
  1. FY17 Cost Allowability (Annual)
  2. FY17 Home Office Costs (DOE required)
  3. OMB Circular A-123 IT General Controls
  4. Subcontracts Time & Materials
  5. COI/COPA – AskUs Post-Implementation Plan
  6. PCard – Data Analytics, Internal Controls Structure
  7. Employee Concerns, Whistleblower Protection Program
  8. Continuous Controls Monitoring
  9. Emergency Management
  10. Fraud Risk Assessment
  1. Site Security – Response to Security Threats
  2. CY17 Annual Report on Executive Compensation and Outside Professional Activities
  3. Director’s Administrative Fund
  4. Sponsored Projects: CEC Research Awards