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2019 Management Letter Audit approach and results Village of Oak Brook, Illinois | 2019 Audit May 22, 2020 © 2019 Baker Tilly Virchow Krause, LLP Internal control matters We considered the Village’s internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinions on the financial statements. We are not expressing an opinion on the effectiveness of the Village’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We identified the following deficiency as a significant deficiency: -General Information Technology Controls An effective internal control system should also include controls within the Village’s information technology system. These controls should appropriately secure the Village’s financial information to prevent unauthorized access or data loss. The Finance Director has unlimited access within the financial accounting system. We recommend that administrative access to the system be given to someone outside of the Finance Department. Additionally, user rights should align with responsibilities to ensure the appropriate segregation of duties.