In accordance with the june 21, 2012 services agreement and the amendment dated september 27, 2012 between the indiana office of management & budget (omb) and deloitte & touche, an understanding of DOR’s key business processes was gained and used to develop a control and performance audit universe, a risk model was then developed to help indentify various risk facing DOR and those risks were assessed and prioritized areas were included in a proposed controls and performance audit plan which was communicated to OMB in the financial operations risk assessment report issued in august 2012. The controls and performance audit was executed in accordance with that proposed plan and the results are presented here in
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