dcaa presentations
Download
Skip this Video
Download Presentation
DCAA Presentations

Loading in 2 Seconds...

play fullscreen
1 / 15

DCAA Presentations - PowerPoint PPT Presentation


  • 385 Views
  • Uploaded on

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

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'DCAA Presentations' - kiral


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
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
ad