Cognizant Technology Solutions

Japan Centre Review 2014

Observation 1.1 - Inadequate systems and processes to monitor unlicensed and unauthorized software installed in Cog
Associate ID
254093

120563

300862

121335
237000
204854

Associate Name

Non Compliant Softwares

Bonjour
Tomoko Yokoyama iTunes
Skype
Bonjour
Cyberlink Power DVD
CD Burner
iLivid
Shanti Alagappan
Funmoods
PriceMetar
Price Gong
Torch
Yahoo Messenger
rewards arcade suite
Suvendu Panda Mediajet
Fliptoast
Baidu
Skype
Mahimai Raj
Gtalk
Atsushi Funayama
SugarSync Manager
Bonjour
Osamu Takeda
iTunes

r unlicensed and unauthorized software installed in Cognizant systems

Category
File Library
Communication
CD Burner
CD Burner
Video downloader
Add-ons for social networks
Malware
Malware
Browser
Communicator
Malware
Filesharing
Photosharing app for social networking sites
Cloud security software
communication
communication
Filesharing
File Library

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 1.2 - Inadequate controls over data security
Item
laptop
PC

2011

2012
1
1

2013
6
1
7

4
4

Total
11
1
12

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 3.1 - Aged balances pertaining to insurance premiums in benefits accrual accounts
Period
January, 2012
February, 2012
March, 2012
April, 2012
May, 2012
June, 2012
July, 2012
August, 2012
September, 2012
October, 2012
November, 2012
December, 2012
January, 2013
February, 2013
March, 2013
April, 2013
May, 2013
June, 2013
July, 2013
August, 2013
September, 2013
October, 2013
November, 2013
December, 2013
Total

Accrual
Insurance Payment Receipt (Refund)
-13,612,268.00
-13,755,959.00
14,252,911.00
-21,221,717.00
-13,393,451.00
12,107,655.00
-14,978,652.00
32,068,011.00
-15,713,418.00
-14,052,928.00
32,667,809.00
-5,500.00
-14,835,984.00
13,325,435.00
-16,027,306.00
-17,212,437.00
30,542,861.00
-31,100.00
-16,592,422.00
-16,745,687.00
15,317,870.00
-17,681,360.00
16,077,329.00
-17,164,248.00
35,737,060.00
-25,020,950.00
-17,702,432.00
37,554,191.00
-18,626,984.00
21,253,799.00
-19,638,100.00
-19,966,074.00
37,145,336.00
-20,880,860.00
-19,512,274.00
40,198,852.00
-19,682,844.00
19,530,570.00
-20,284,012.00
-19,360,258.00
20,030,685.00
-423,662,625.00
377,810,374.00
-36,600.00

ts accrual accounts
Labour Insurance Accrual

-757,698.00
-736,499.00
-765,465.00
-811,445.00
-819,863.00
-846,963.00
-899,490.00
-905,781.00
-933,068.00
-906,791.00
-927,369.00
-1,114,991.00
-10,425,423.00

Labour Insurance Payment

Grand Total
-13,612,268.00
496,952.00
-21,221,717.00
-1,285,796.00
17,089,359.00
-15,713,418.00
18,609,381.00
-1,510,549.00
-16,027,306.00
13,299,324.00
-16,592,422.00
-1,427,817.00
-2,361,729.00
17,836,313.00
-25,786,415.00
19,040,314.00
1,806,952.00
-20,485,063.00
16,279,772.00
3,546,446.00 -18,240,195.00
19,753,510.00
3,103,891.00
2,044,826.00
-21,211,381.00
-444,564.00
6,650,337.00 -49,663,937.00

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 3.2 - Aged and unidentified balances in travel advance accounts
Associate ID
104796
106791
112001
112656
120357
126129
127110
134135
138063
140097
140340
143178
145114
149337
156217
164180
164858
166103
169586
179966
189505
218777
(blank)
Grand Total

2010

2011
-3,666.65
-291,888.00
-137,544.00
-335,252.00
9,420.00
-98,345.20
-291,888.00
-203,526.00
-319,123.35
-550,716.10
-185,130.00
-26,509.05
-216,852.00
-123,036.00
-175,536.00
18,703.42
-493,265.16

2012

2013

57,884.00

-3,670.00
123,132.00
200,000.00
-450,000.00
-400,000.00 400,000.00

Total
-3,666.65
-291,888.00
-137,544.00
-277,368.00
9,420.00
-98,345.20
-291,888.00
-203,526.00
-319,123.35
-550,716.10
-185,130.00
-26,509.05
-216,852.00
-123,036.00
-175,536.00
18,703.42
-493,265.16
-3,670.00
123,132.00
200,000.00
-450,000.00
0.00

-735,088.07 2,687,935.00 -200,000.00

1,752,846.93
-738,758.07 -1,063,087.09 -342,116.00 400,000.00 -1,743,961.16

Remarks

Amount recovered and placed in

2120101 account (CLY1233939)

Re-classed from other BU. Associate

wise split up unavailable

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 3.3 - Aged unpaid salaries and incentives not remitted to associates
3.3 (a) - Unpaid salaries/incentives to be remitted to associates
Employee ID
113429
178815
196907
197721
241150
177700
168327
236358
305914
315237
321733
218777
305914
315237
321733
218777

Date
31-Mar-12
31-Mar-12
31-Mar-12
31-Mar-12
31-Mar-12
29-Jun-12
29-Jun-12
29-Jun-12
31-Jul-12
31-Jul-12
31-Jul-12
31-Jul-12
31-Aug-12
31-Aug-12
31-Aug-12
31-Aug-12

Description
113429 INCENTIVE
178815 INCENTIVE
196907 INCENTIVE
197721 INCENTIVE
241150 INCENTIVE
Salary June 2012
Salary June 2012
Salary June 2012
3059141207 Salary
3152371207 Salary
3217331207 Salary
2187771207 Salary
305914 1208 Salary
315237 1208 Salary
321733 1208 Salary
218777 1208 Salary

Amount (JPY)
38,431.00
4,512.00
12,100.00
16,728.00
8,442.00
555,159.00
451,477.00
467,484.00
291,610.00
253,400.00
305,073.00
225,593.00
343,570.00
354,050.00
352,573.00
291,610.00

3.3 (b) - Recoveries/Excess salaries not adjusted

Employee ID
192644
228945
228945
178814
228945
178814
171660

Date
31-Aug-12
31-Mar-12
29-Feb-12
31-Mar-12
30-Apr-12
30-Apr-12
31-Aug-12

Description
192644 1208 Salary
China Advance
China Advance
China Advance
China Advance
China Advance
171660 1208 Salary

Trans Amount
247,368.00
73,145.00
73,145.00
51,565.00
73,145.00
51,565.00
28,539.00

Remarks/ Clarifications'
Unpaid 2011-12 Incentive
Unpaid 2011-12 Incentive
Unpaid 2011-12 Incentive
Unpaid 2011-12 Incentive
Unpaid 2011-12 Incentive
Unpaid June 2012 Net Salary ( As per salary register)
Unpaid June 2012 Net Salary ( As per salary register)
Unpaid June 2012 Net Salary ( As per salary register)
Unpaid July 2012 Net Salary ( As per salary register)
Unpaid July 2012 Net Salary ( As per salary register)
Unpaid July 2012 Net Salary ( As per salary register)
Unpaid July 2012 Net Salary ( As per salary register)
Unpaid August 2012 Net Salary ( As per salary register)
Unpaid August 2012 Net Salary ( As per salary register)
Unpaid August 2012 Net Salary ( As per salary register)
Unpaid August 2012 Net Salary ( As per salary register)

Associate Status (Dec 2013)

Active
Active
Inactive
Active
Inactive
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active

Remarks/ Clarifications'
Negative salary (As per August 12 salary register)
China travel advance recovery( Initiated by ZHOU Ken China Finance POC)
China travel advance recovery( Initiated by ZHOU Ken China Finance POC)
China travel advance recovery( Initiated by ZHOU Ken China Finance POC)
China travel advance recovery( Initiated by ZHOU Ken China Finance POC)
China travel advance recovery( Initiated by ZHOU Ken China Finance POC)
Travel advance recovery in Aug 12 payroll ( As per Salary register)

Associate Status (Dec 2013)

Active
Inactive
Inactive
Active
Inactive
Active
Active

Location
UK
China
NA
China
NA
Philippines
India
Japan
Singapore
India
Singapore
India
Singapore
India
Singapore
India

Location
Japan
NA
NA
Japan
NA
Japan
India

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 3.4 -Inadequate process for recovery of excess salary paid to associates
Employee ID
198132
201811
215093
206176
323034
194484
231228
317630
326377
377508
194484
171660
363461

Employee Name
Dhanawade,Sachin Sadba
Ranjit,Jino
Sil,Aritra
Venkateswaran,Srinivasan
Bhrugubanda,MANJUNADH Venkata Ramana
Naik,Sandeep Narayan
JAKKU,Hari
317630 1306 Negative sal
326377 1307 Negative Sal
377508 1308 Negative sal
194484 1309 Negative sal
171660 201311 Salary
363461 201311 Salary

Ref
Date
CLY1233939
Jan-13
CLY1233939
Jan-13
CLY1233939
Jan-13
EXT1260096
Feb-13
EXT1260096
Feb-13
EXT1260096
Feb-13
EXT1260096
Feb-13
EXT1332263 30-Jun-13
EXT1353134 31-Jul-13
EXT1374332 31-Aug-13
EXT1393599 30-Sep-13
EXT1459728 31-Dec-13
EXT1459728 31-Dec-13

Amount (JPY)
111,236.00
68,825.00
69,333.00
117,366.00
113,681.00
274,633.00
238,709.00
366,111.00
20,395.00
183,055.00
176,336.00
96,867.00
74,000.00

Remarks
Opening balance
Opening balance
Opening balance
Negative salary April 2012 period
Negative salary Dec 2012 period
Negative salary July 2012 period
Negative salary April 2012 period
Negative salary June 2013 period
Negative salary July 2013 period
Negative salary Aug 2013 period
Negative salary Sept 2013 period
Negative salary Dec 2013 period
Negative salary Dec 2013 period

Status (July, 2014)

Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 9.1(b) -Associate details not updated in manual asset register
Asset Number
C00480
C00282
C00120
C00305
C00308
C00472
C00398
C00387
C00366
C00276

Area/Phone #
Administration
Administration
Administration
Administration
Administration
Administration
Administration
Administration
Administration
Administration

Item
Purchase Date
laptop
2/6/2013
laptop
5/6/2010
laptop
9/30/2009
laptop
9/3/2010
laptop
9/3/2010
laptop
12/19/2012
projector
5/23/2012
laptop
3/9/2012
laptop
12/1/2011
laptop
12/8/2009

Detail
Dell / LatitudeE6320 (J)
Dell / LatitudeE4300 (J)
Dell / Vostro 1220 (J)
Dell / LatitudeE5510 (J)
Dell / LatitudeE5510 (J)
Dell / Latitude E6330 (J)
3M SVGA MP180
Dell / Latitude E6220 (ENG)
Dell/ Vostro 131 (J)
Dell / Vostro 1220

Price
User Misc Service Tag or Order #
154,793
JM3FWW1
148,974
141,010
GFYN8K1
129,656
2W606N1
129,656
3W606N1
128,943
B4TB9WT
41,516
128,436
HG61XP1
122,501
BWQKFR1
115,995
BVYXK1

Express Service Code (DELL PC only)

42694901569
35793701137
6298568605
8475350941
24235705279
37982926549
25924146877
25877000737

Cognizant Technology Solutions

Japan Centre Review 2014
Observation 9.2 -Inconsistency in capitalization of assets below $2,500
DocSerialNo
433450
433480
433507
441793
448083
454356
474058
490125
502255
505459
511130
511563
519415
524119
536372

Vendor
DELL
DELL
DELL
DELL
DELL
LICROSS
FUJI XEROX TOKYO
GATEWAY COMPUTER
FUJI XEROX TOKYO
FUJI XEROX TOKYO
FUJI XEROX TOKYO
FUJI XEROX TOKYO
FUJI XEROX TOKYO
SOFTBANK MOBILE
LICROSS

Invoice No Invoice Amount

7402578391
151,462.00
7402566800
13,730.00
7402566798
13,730.00
748142845
121,585.00
7402732894
121,585.00
702207
46,200.00
7.31E+12
50,400.00
5055368
112,560.00
7.31E+12
152,040.00
7.31E+12
152,040.00
7.31E+12
100,170.00
7.31E+12
10,920.00
7.31E+12
111,300.00
41005730970
44,373.00
744221
49,350.00

Currency
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY

Invoice Date Voucher Inservice date as per FAR Cost (USD) Category
1/14/2013
3332
14-Jan-13
1,438.39 Laptops
1/9/2013
3334
11-Jan-13
130.39 Desktops
1/9/2013
3335
11-Jan-13
130.39 Desktops
2/6/2013
3418
18-Feb-13
1,154.65 Laptops
3/4/2013
3539
4-Mar-13
1,154.65 Laptops
3/22/2013
3615
22-Mar-13
438.75 Telephone
5/23/2013
3756 Not Capitalized
478.63 LCD
7/18/2013
3930
18-Jul-13
1,068.95 Laptops
8/29/2013
4051
29-Aug-13
1,443.87 Laptops
9/9/2013
4095
9-Sep-13
1,443.87 Laptops
9/25/2013
4176 Not Capitalized
951.28 Desktop
9/26/2013
4177 Not Capitalized
103.70 LCD
10/22/2013
4350
22-Oct-13
1,056.98 Laptops
10/31/2013
4277 Not Capitalized
421.40 Mobile
12/11/2013
4438 Not Capitalized
468.66 Mobile

Remarks
Asset Capitalized
Asset Capitalized
Asset Capitalized
Asset Capitalized
Asset Capitalized
Asset Capitalized
Inconsistency in capitalization
Asset Capitalized
Asset Capitalized
Asset Capitalized
Inconsistency in capitalization
Inconsistency in capitalization
Asset Capitalized
Inconsistency in capitalization
Inconsistency in capitalization