Summary

The Florida State University (University) Cashiering System supports the business processes for receipting, depositing, and recording the collection of University moneys.   The primary user of the Cashiering System was the Office of Student Financial Services.  Administrative Information Systems (AIS) provided programming support for the Cashiering System.  Storage and processing resources were provided by Northwest Regional Data Center (NWRDC).

Our audit focused on management controls and selected information technology (IT) functions applicable to the Cashiering System during the period September 2002 through January 2003.

Certain deficiencies were noted in IT security and general management controls.  Specifically, these deficiencies included:

 Finding No. 1:  Improvements were needed in the University’s IT risk management practices.

 Finding No. 2:  Deficiencies were noted in the University’s IT security controls.  

The University Chief Audit Officer’s response to the audit findings and recommendations is included on the Auditor General web site.