Summary
Summary
| Report Number: | 2009-062 |
| Report Title: | Gulf Coast Community College - Operational Audit |
| Report Period: | FYE 06/30/2008 |
| Release Date: | 12/12/2008 |
Our operational audit for the fiscal year ended June 30, 2008, disclosed the following:
Finding No. 1: The College does not have a written policy for communicating and reporting known or suspected fraud.
Finding No. 2: The College lacked written policies and procedures for certain information technology (IT) functions.
Finding No. 3: Certain security controls related to the College’s business systems and the surrounding IT infrastructure needed improvement.
Management’s response is included as Exhibit B.