#2001.00
This audit program is designed to determine if adequate process and security controls are in
place for the cash handling and initial purchase and distribution of University parking
Description passes and that the ticketing and appeals process controls are adequate.
Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
BACKGROUND & PLANNING
1. Obtain adequate background information on the audit
area such as:
INFORMATION SYSTEMS
The following represents general information systems testwork to be performed if warranted
based on the risk posed by individual systems.
5. Determine and list the primary information systems
utilized within the operations. Consider performing the
following testing based on the risk.
Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
6. Review the process for granting and terminating user
access. Perform detailed testing to determine if access is
terminated timely.
7. On a sample basis, test specific user access to determine
if access is commensurate with job functions.
Additionally, determine if access promotes adequate
segregation of duties.
8. Perform testing where necessary to determine if system
data is adequately backed up.
9. Determine the nature and extent of system interfaces.
Review (perform testing of) interfaces to determine if
data is accurate, complete and timely. Also consider
whether there is a process to address interface errors.
10. Determine the effectiveness of basic application controls.
Consider the following:
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WP Audit of Parking Services
#2001.00
Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
Capacity planning
Scheduling
Qualifications
Insurance
Background Checks, etc
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WP Audit of Parking Services
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Perfd/ Workpaper
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Step Audit Procedure By
TRANSPORTATION EQUIPMENT / OTHER
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
PERMIT INVENTORY CONTROL
Permit security
Accountability (i.e. sign in/out process where
applicable)
Reconciliation
PERMIT DISTRIBUTION
Drive up windows
Walk up windows
Online purchases
Self service terminals
Cash purchases
Credit card via walk up
Credit card via internet
Check and money order purchases
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
PERMIT DISTRIBUTION Walk up/Drive up Windows
Easily accessible
In conspicuous locations
Adequately locked/secured
Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
If managed internally
Special Events
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
44. Perform detailed testing of special event parking and
determine if:
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
Review the listing for citation number sequence
gaps. Investigate any gaps.
Ensure relevant information is captured (i.e. vin
number, plate number, make, model, color, etc)
Ensure reason code or other explanation is included
Determine the outcome for situations in which agents
habitually neglected to obtain sufficient information
(i.e. how are agents reprimanded and how the issues
are resolved).
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
51. Obtain a listing of write offs for the previous 3 years up
to the most recent activity. Determine if activity is
consistent with the write off policy. Obtain
documentation demonstrating write off justification and
approval.
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WP Audit of Parking Services
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Approved Reference
Step Audit Procedure By
PARKING ENFORCEMENT BOOTING AND TOWING
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Step Audit Procedure By
a. Determine if adequate notice was provided to vehicle
owner.
b. Determine if vehicle owners are provided sufficient
information as it relates to the retrieval of vehicles.
c. Determine if the required fees (due us) are paid prior
to the release of the vehicle.
Method of appeal
Decision makers involved
Method for compiling and tracking appeals
Evaluation process
Communication with vehicle owner
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WP Audit of Parking Services
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Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
63. Obtain a listing of all voids for a predetermined time
period (i.e. prior 3, 6, 12 months, etc). Perform detailed
testing to determine if:
PROPERTY MAINTENANCE
INSURANCE
Perfd/ Workpaper
Approved Reference
Step Audit Procedure By
WRAP UP
69. Notate all issues on the issue log.
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