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DCAA Presentations. 1:00-1:15 - DCAA Audit Guidance on ERPs April Stephenson, DCAA HQs 1:15-1:30 - Audit Risks in an ERP Environment John Dionne, DCAA Northeastern Region (Boston) 1:30-1:45 - NG Corporate & ACS ERP Implem. Cliff Cameron, NG CAC

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Dcaa presentations

DCAA Presentations

1:00-1:15 - DCAA Audit Guidance on ERPs

April Stephenson, DCAA HQs

1:15-1:30 - Audit Risks in an ERP Environment

John Dionne, DCAA Northeastern Region (Boston)

1:30-1:45 - NG Corporate & ACS ERP Implem.

Cliff Cameron, NG CAC

1:45-2:00 - NG ISS Sector - Jerry McAfee


Dcaa presentations1

DCAA Presentations

2:00-2:15 - NG AGS Business Area under ISS

Ken Schrandt

2:15-2:30 - Break

2:30-2:45 - NG ESSS Sector - Duke Frazier

NG Rolling Meadows - Matt Dito

2:45-3:00 - NG Logicon Sector - Shawn Boynton

3:00-3:15 - Honeywell Aerospace Services

Matt Dito


Dcaa audit guidance on erp systems

DCAA AUDIT GUIDANCE ON ERP SYSTEMS

April G. Stephenson

Chief, Policy Programs Division


Erp systems audit guidance

ERP Systems Audit Guidance

  • General Guidance

  • Treatment of Costs


Erp systems general audit guidance

ERP Systems General Audit Guidance

  • DCAA Guidance Issued

    2 September 1999 (99-PIC-095(R))

  • Auditor Proactive Role

  • Current Functional Risk-Based Approach - Internal Controls


Erp systems auditor proactive role

ERP Systems Auditor Proactive Role

  • Determine scope and schedule

  • Understand differences between old and new systems

  • Determine specific ERP software and version/release

  • Review cost benefit analysis and business case


Erp systems auditor proactive role1

ERP Systems Auditor Proactive Role

  • Determine impact on forward pricing rates for projected cost savings

  • Determine CAS impact

  • Explore direct, on-line access

  • Review data conversion

  • Determine impact on internal controls


Erp systems internal control system reviews

ERP Systems Internal Control System Reviews

  • Use current functional risk- based approach

  • Plan and time internal control reviews concurrent with ERP implementation

  • Participate in IPTs


Erp systems treatment of erp costs

ERP Systems Treatment of ERP Costs

  • DCAA Audit Guidance Issued 22 July 1998 and 30 August 1999

  • Absent specific FAR/CAS coverage, GAAP applies

    • FASB EITF 97-13

    • AICPA SOP 98-1


Erp systems treatment of erp costs1

ERP Systems Treatment of ERP Costs

  • Business process reengineering costs

    • Preparation of request for proposal

    • Current state assessment

    • Process reengineering

    • Restructuring the workforce

  • Expense in accordance with EITF 97-13


Erp systems treatment of erp costs2

ERP Systems Treatment of ERP Costs

  • Computer Software Developed or Obtained for Internal Use - SOP 98-1

    • Preliminary project stage - Expense

    • Application development stage - Capitalize except expense certain data conversion costs

    • Post-implementation/operation stage - Expense


Erp systems treatment of erp costs3

ERP Systems Treatment of ERP Costs

  • Preliminary project stage - Expense under SOP 98-1

    • Conceptual formulation of alternatives

    • Evaluation of alternatives

    • Determination of existence of needed technology

    • Final selection of alternatives


Erp systems treatment of erp costs4

ERP Systems Treatment of ERP Costs

  • Application development stage activities - Capitalize SOP 98-1

    • Design of chosen path including software config. & software interface

    • Coding

    • Installation to Hardware

    • Testing, include parallel processing


Erp systems treatment of erp costs5

ERP Systems Treatment of ERP Costs

  • Application development stage activities - Data conversion - Depends under SOP 98-1

    • Costs to develop or obtain software that allows for access of old data by new system - Capitalize

    • All other data conversion process - Expense


Erp systems treatment of erp costs6

ERP Systems Treatment of ERP Costs

  • Post-implementation/operation stage activities - Expense under SOP 98-1

    • Training

    • Application maintenance

    • Ongoing support


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