2016 Maze Live Fraud Environment

1

2

3

4

5

6

7

http://www.sco.ca.gov/Files-AUD/2015_internal_control_guidelines.pdf

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

• Application controls • General IT controls

26

27

28

29

30

31

32

33

34

35

36

http://www.gao.gov/products/GAO-01-1008G

http://www.coso.org/IC.htm

37

38

39

40

41

42

0 5 10 15 20

Education

Health Care

Manufacturing

Government/PublicAdministration

Banking/Financial Services

2016

43

44

45

46

47

48

0 5 10 15 20 25

>60

56-60

51-55

46-50

41-45

36-40

31-35

26-30

<26

20142016

49

50

51

52

53

54

55

Authorization

Record keeping

Custody of asset

56

57

58

59

60

61

62

63

64

65

66

ONLY 3%0 10 20 30 40 50

Account Reconciliation

By Accident

Internal Audit

Management Review

Tip

20142016

67

68

69