Audit of the Integrated Funds Distribution, Control Point Activity, Accounting, and Procurement (IFCAP) System, Phase III

The OIG contracted for this audit to determine whether IFCAP, as installed at selected Veterans Health Administration sites, is performing as designed; security procedures are adequate to prevent inappropriate use, destruction, disclosure, or modification of the system and /or data within; backup procedures are adequate to allow manual processing during any downtime and permit complete recovery and updating of appropriate system files upon return of the system; and assess whether installation of site modifications interfere with system requirements and/or controls. The audit found, at the sites visited, the IFCAP system is performing as designed, with some exceptions and that site installed software modifications do not adversely affect internal controls. However, significant problems exist with the security procedures controlling access to the IFCAP system and data within, and with backup and recovery procedures.