Procedures Performed
Thinking of the known errors as symptoms, a top-down assessment was completed to diagnose root causes of these symptoms. This review began with a risk assessment focused on gaining an understanding of DOR’s key business processes through interviews with key DOR personnel and review of relevant policies, procedures, and business process-related documentation. Once an understanding of key business processes was gained, DOR-specific risks were identified and combined with the inherent risks that are pervasive within revenue agencies and similar governmental organizations. An overall ranking of high, medium, or low risk was then assessed for each subprocess. These risk rankings were then captured on the Controls and Performance Audit Universe by color-coding each subprocess with its overall risk score (Refer to Appendix A – Updated Key Business Process Maps).
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