Board Report: 2014-IT-B-003 February 26, 2014
To accomplish our audit objective, we interviewed IT management in Board divisions, developed an inventory of IT services being performed across Board divisions, and analyzed Board divisions' budgets and processes for accounting for IT services costs. To obtain total IT services costs, we queried the Board's financial system by specific cost centers used by Board divisions. We obtained these cost centers by analyzing information contained in the 2008 to 2012 budget documentation prepared by each division and validated this information with division specific staff. We also analyzed the results of internal reviews completed by the Board on IT services, including for help-desk operations and software/hardware provisioning. To identify operational efficiencies, we assessed the Board's management practices for IT services against best practices stipulated in ITIL. ITIL divides IT services into four general categories:
We based our inventory of IT services across Board divisions on these general IT services categories. We conducted our fieldwork from May 2013 to June 2013.
We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence we obtained provides a reasonable basis for our conclusions.
