8D Consent 2015 0217 - Laserfiche WebLink

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MEMORANDUM ON INTERNAL CONTROL JUNE 30, 2014 CURRENT STATUS OF PRIOR YEAR OTHER MATTERS FS2013-02: Suver -User RiLyhts of the Financial Svstem Criteria: The financial system super -user is an individual who has full access to the City's financial system including all modules and all functions. In a good internal control environment, no employee in the Finance Department should have super -user rights. Condition: We noted that one employee; an Accountant 11, has super -user rights to the Eden Accounting Software System. Effect: When an accounting staff has super -user rights, there is an increased risk that unauthorized transactions or adjustments may be made to the general ledger without proper review and approval. Cause: The City believes that it has a small Finance Department and therefore the employee within Finance need to have access to be able to change the system administration functions. Recommendation: While we understand the City has a limited number of staff available to provide system administration functions, the City should consider restricting super user rights. The City should remove the super user rights from all Finance Department employees. Each employee should only have access to the module he/she is responsible for managing. Access to other modules of the financial system not required to perform the duties of a given employee should be limited to a read only basis. Management Response: The super user rights for the Finance staff is necessary as the user needs to give other staff the rights for the various modules, reports, and review. The super user also trains users and guides them when users have problems that need to be resolved in all of the various modules in the EDEN financial system. The financial system has an audit report that records access and changes, which is monitored by management. Current Status. Corrected and implemented