The Systems and Procedures Division has the responsibility of providing computer services to the Mississippi State Highway Department. This examination focused on internal controls of the Data Processing Section within the Systems and Procedures Division. Areas of audit consideration included organization and management controls, documentation controls, access controls, data and procedural controls, physical security, input and output controls, and processing controls.
In its review PEER discovered several substantial weaknesses in internal controls. For example, employee segregation of duties was not strictly enforced. Program documentation was weak or nonexistent, and physical security of the computer installation was found to be lax. Although the division was performing its established purpose, correction of weaknesses outlined in this report would improve its efficiency and effectiveness.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.