The Information Systems (IS) section of the Division of State Audit provides three basic services: data retrieval, information systems audit, and computer forensic analysis.
The data retrieval staff provide information for audit field work. They write computer programs to provide information from the state's centralized accounting system, individual agency service delivery systems, and college and university transaction files. Various statistical sampling techniques, together with stratification and summary reports, provide the auditors a basis on which to evaluate an entity's operations. Data retrieval staff also produce lists and perform comparisons and other procedures to detect errors or irregularities. Working closely with other audit staff, data retrieval staff develop new computer-assisted audit techniques.
Information Systems Audit
The IS audit staff are responsible for obtaining and documenting an understanding of the internal control structure in the computerized accounting and management information systems of entities undergoing an audit. These entities include state agencies, colleges, and universities. The IS audit staff review the general and application controls within data processing systems when those systems significantly affect the auditee's operations. The results of this work are included in the state agency audit reports.
Computer Forensic Analysis
The IS section provides computer forensic analysis in support of the Comptroller’s Division of Investigations. Evidence of fraud and abuse may be found on subjects' computers, and the IS section works with investigators to acquire, identify, and obtain this evidence. The IS section uses specialized software and hardware to recover evidence of official misconduct by government employees and to support civil or criminal action against persons or entities engaging in illegal activities resulting in damages to the state.
The Information Systems section is led by an assistant director and two legislative audit managers.
|Brent L. Rumbley, CPA, CISA, CFE
|Legislative Audit Managers|
|Beth Pendergrass, CISA, CFE, CGFM||Beth.Pendergrass@cot.tn.gov|
|Jeff White, CPA, CISA||Jeff.White@cot.tn.gov|