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Sample Government, FLORIDA SCHEDULE OF FINDINGS AND RESPONSES FISCAL YEAR ENDED SEPTEMBER 30, 2009 (Continued) I. CURRENT YEAR COMMENTS AND RECOMMENDATIONS (Continued) Condition Key segregation of duties scenarios were identified to ensure that the data that is generated via TaxSys is reliable and accurate to enable reliance on the application controls versus manual controls. Based upon data provided by the TaxSys IT administrator and TaxSys support, we identified the access types and then compared the accesses. Accordingly, the results indicated that there were cases of excessive access and segregation of duties issues. We noted that certain end users have the ability to assess fees, perform the bill preparation and tax collection, creating a segregation of duties issue. Cause The cause of the issue is due to incorrect access assignments. Effect Segregation of duties Issues could create unauthorized transactions or activities to occur without detection, Recommendation We recommend developing and reviewing a segregation of duties matrix and procedures to ensure that end user access is in compliance to the matrix. Views of Responsible Officials and Corrective Action The TaxSys application was newly implemented in August 2009, with users and user roles developed and implemented by the vendor. An internal audit review of the system began in JanuarylFebruary 2010, and additional system administration functionality was put in place by the vendor at that time. Since then, a full user role review has taken place and roles have been redefined in conjunction with internal and external audit requests. In addition, Records Taxes and Treasury has implemented a TaxSys user change request policy and periodic access review of users and role assignments. The final process and user role changes will be completed by June 2010. The Division is also working with Enterprise Technology Services (ETS) Division to implement an online workflow-driven user access request process, which will be similar to that of the ETS User Access Request Form, 2009-09 TaxSys Wachovia Lockbox Criteria The lockbox provides a standardized approach to obtain bank data without risk of modification or errors as it is generated by the bank automatically. Ensuring that the file is protected and un-modified at all times prior to being uploaded into TaxSys guarantees that the data is accurate, per Wachovia, and correctly represents the bank balance and activities (transactions) over that time period. 8