The Office of the Comptroller of Puerto Rico issued a qualified opinion of the operations of the computerized information systems of the Puerto Rico Industrial Development Company (Company). A qualified opinion is issued when noncompliances, individually or together, are significant but not pervasive.
The Report reveals that 67% of the active accounts of employees with privileges to create, modify and delete information in the FAS Real Estate module were not required for them to perform their duties. The FAS Real Estate module records the billing and administration of the Company's properties.
In addition, as of January 28, 2021, six access accounts of former employees who had ceased duties remained active. The notification from the Finance Office to the Information Systems Office regarding the employees' departure occurred up to 15 months after their separation from employment. These situations may allow unauthorized persons to gain access and commit errors, by mistake or deliberately, without being detected in time.
The two-finding audit notes deficiencies with the reliability of the data recorded in the FAS Real Estate module. The auditors identified that five records did not comply with the format established in the module for the contract number and 13 records did not include the contract number assigned and recorded at the Office of the Comptroller. These situations reduce the reliability of the data and could limit the effective management of rent collection. The report covers the period from October 27, 2020 to June 30, 2021.
See Audit Report TI-22-09.
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