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.

FY19 Annual Audit Plan

Planned Audits Advisories
  1. FY18 Cost Allowability (Annual)
  2. FY18 Home Office Costs (DOE required)
  3. OMB Circular A-123 IT General Controls
  4. Export Control Compliance
  5. PII Management and Controls
  6. Construction Management
  7. Subcontract Closeout Process
  8. UCPath Pre-Implementation Review
  9. Affiliates Management
  10. Business Process Reviews – Stewardship & Financial Management
  1. LDRD Management
  2. Continuous Controls Monitoring