1. Dashboarding: Increasing the Visibility of Audit Recommendations Monday May 6 th, 2013 10:30 am – 12:00 pm Damien Berahzer, CISA & Christopher Armstead City of Atlanta

2. Session Objectives Space Tools General Dashboard guidelines Overview of selected tool Dashboard City of Atlanta2

3. The IIA’s Global Technology Audit Guide (GTAG) on continuous auditing defines it as “any method used by auditors to perform audit-related activities on a more continuous or continual basis.” ISACA defines CA as an approach that allows IS auditors to monitor system reliability on a continuous basis and to gather selective audit evidence through the computer. Continuous Auditing City of Atlanta3

4. Continuous Auditing Model, framework, method Increased frequency Technology driven / automation Overall audit integration Allows for less time * Full Population testing City of Atlanta4

5. OUR borrowed CA Framework CONTINUOUS ASSURANCE Continuous Operations Assessment Continuous RISK Assessment Continuous Monitoring AUDITORS’ CONTINUOUS AUDITINGManagement’s Process REPORTING City of Atlanta5

6. Tools – Option 1 – Oracle GRC Self-Service Dashboard Reports Business users can create interactive dashboards and personalized reporting on the fly. Quickly Build and Adapt Controls Business rules and a drag-and-drop workbench makes even the most complex rules easy to build. 6

7. Tools – Option 2 – Oracle OBIEE City of Atlanta7

8. Webserver housing Dashboard Tools – Option 3 - Us Database XML Files VBAVBA MS Access / $0 City of Atlanta8 120 hours of staff and 60 hours of management Net Drive / $250 for 10 licDashboard Design / $1000 for 2

9. Dashboard Considerations: WHEN Audit procedures performed on a continual basis Not addressing all the elements of a finding: – specifically criteria and cause – not reporting why the condition exist; only that it does. Topic simplicity leads to understanding pertinent facts: – Duplicate Payments A lot of components that can stand alone or are not all pertinent to the reader – Recommendations Dashboard Modeling City of Atlanta9

10. Dashboard Creation Guidelines Make communication the number one priority Start with the big picture, drill to detail Fit it all on a single screen, without sacrificing meaning, wherever possible Customization is the key Effectively highlight the most important information City of Atlanta1010

11. Dashboard Creation Guidelines Start Fresh Mock It Up (Paper) Summarize Data (no need to use raw source data) Use but Minimize Excel Functions – Use If and Offset – Don’t Use SUMIF, COUNTIF, HLOOKUP and VLOOKUP Maximize Real Estate using Selectors & Dynamic Visibility Enhance Presentation Automate with External Data Sources City of Atlanta 11

12. City of Atlanta 12 Dashboard Design (formerly Xcelsius)

13. City of Atlanta 13 Main Components of Dashboard Design MS Excel – A Data Model – A Calculation Engine – An Eventing Model Flash – preview or export your visualization (components), – all of the data, logic, and formatting from the embedded Microsoft Excel spreadsheet is compiled as Flash (SWF) file

14. * Duplicate _lnvo1ces.wlr - Dashboard Design F11.rrratata tjelp,.l._O__r!il I _J_ -- -_..,_"'1_1[..,f. il +_l __[lJ_l !_oD_I 'fl__BJ l_'S\._.I 1_8J Q_uick_Vie_w_s __I _U_J P_re_view l'l0J 'l l2J Themes Colors l !el Ifl I 1;..$ JI Tji IO :,:i 1 ID Object Browser (;* @.) ·f!.... =]-R-ectangle-1--- ----. !l!, i : UiJ Count_Chart ! ·A Top Header I A Middle Text !.... Bar Chart I !.. ·A Label 3 A Label4 " ! · Pie Chart I ! A Label s I 1.... A Label 6 I A Label ? A Label 6 ! ·A Label9 i... @ About Test l""® See Open Det....@ Res vs Open L ·@ Push Button I !.... A Dup Test 1..... @ Close About i A GAGAS j li3 Combination Chart () i !. "'® Push Button 2 ! '""'® Push Button 3... + Ready q. x Duplicate payments increased 140% over a 12 month period [GAGAS[GAGAS J [ Abo u t Test J The city continues to process duplicate payments to vendors. In the April 2012 Continuous Audit Program - Duplicate Payments audit (Download Report here), we identified 46 duplicate payments totaling $21,996 from July 1, 2010, through October 14, 2011. Our review of duplicate payments for the period October 15, 2011, through September 30, 2012, showed the city paid an additional $31,546 to vendors with 13 duplicate payments. 2nd duplicate run $0$17,500$35,000 Source: Duplicate Payments idertified by the City PJ.Jditor's Office./ 1 2 3 4 5 6 7 8 9 10 11 12 13 x HomeInsertReview N0RN0R p s T ViewDeveloper Currency IJ1li Conditional Formatting,I Iii Form at as Table Cell Styles r; Styles a Insert : u t1,} f $.O/o Delete lilJ Format Cells...o.ooJ Sort & Find &.oo +.o Number Q Filter select Editing Page LayoutFormulis Data 11 ·IA' Al I!!!!!! el[ ·1 ·llw ·I & ·A ·I I J[1 t J W· r; Alignment "' M K Inserted I ; te : m.:.:..-----....,.:" A ""=a"r"Con:t.r:"o"1'-,.H:.;:l;d::e;:.C. on Dollar Duplicate Payments 1Controls Sub Pie Chart 1Controls About Test 1Controls GAGAS State 1Controls Dollars Chart 1Controls Count Chart Canvas Proper:ies General Canvas Appearance Type: Backgrou1d Color: 2222222222 130 Sep l0 $5,658.00 $4,445.00 1 31-Dec-10 $1,342.00 $1,298.00 1 1 u City of Atlanta 14

15. I Components Category I Tree I List I -1:3 xi Favorites - Add-Ons II [JJl I I c0-Mp0NENTsc0-Mp0NENTs Oty of Atlanta 15 BPC Data Grid Charts.--.-...--.-.. ---'---' ---. -. -. -.. --- Sta:ked Column Chart- Area Chart. Line ChartPie ChartOHLC Chart Candlestick Chart Column Chart -·· =-- Bar Chart --· --- 1.1tl Combination Chart - - =- XY Chart Stacked Ber ChartBubbe Chart... Tree Map ------ - ------ -·-· - -- - ·.\.·.\. ·-.·-. I iI i.... Filled Radar Chart Stacked Area Chart Radar ChartHorizontal Bullet Chart Vertical Bullet Chart Containers

16. m Data Manager 29 City of Al: lanta 16 DATADATA I lv,Ilv,I.. + x Close XML Data URL: louplicate_invoices.xml MIME Type: text/xml 0 Use Custom Policy File Custom Policy File Location: I '-----' 0 Enable Send 0 Enable Load Duplicate_Payment: Name: I Total_Dups Test_Run Range: I Dup_Status Dollars_Duplicate_P Name: I Range: w-w- Preview XML I + Preview Xfvll Import Named Ranges Definition II Usage I Name:IMainConnection

17. Data Connection Types of Dashboard Design City of Atlanta17

18. Recommendations Dashboard City of Atlanta18

19. Benefits Greater visibility of recommendations Accessible to multiple stakeholders on demand 3 departments have submitted updates Automation Only one more step for staff to perform Low start up cost City of Atlanta19