Evaluation of Key Processes
Revenue
Capital Assets
Information Technology
Billing Toll Collections Intergovernmental Revenue Service Concessions Cash Receipts Revenue Recognition Cutoff
Physical Custody Asset and Construction in Process Accounting Accounting for Disposals Depreciation
Understand of the IT General Controls Physical and Environmental Controls Logical Access to Data and Applications Change and Incident Management System Operations Data Backup and Recovery Encryption Networks- Firewalls and Vulnerability Scanning IT Policies Cyber Security Policies System Maintenance and Version Updates
Contract Management Third-Party Processors
Effective
Effective
Effective
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