The internal audit report identifies improvement opportunities in the consumer services division's meter replacement process, focusing on implementation evaluation and management practices alignment. Key findings highlight unclear documentation and accountability regarding completeness, as well as insufficient controls and inconsistent practices across offices. Recommendations include clarifying procedures, defining responsibilities, implementing comprehensive controls, and standardizing management practices across the division.

1. Internal
Audit Report

2. Improvement Opportunities in Consumer
Services Division Operations for the
Meter Replacement Process

3. Objectives:
• Evaluating the implementation.
• Identifying areas for improvement.
• Assessing the alignment of management practices.
• Providing recommendations.

4. Findings/Issues:
• Minor procedures and guidelines related
to completeness objectives are not clearly
documented
• Lack of clarity on responsibility, authorization,
and accountability within the Consumer
Services Division regarding completeness

5. • Absence of detection and corrective controls.
• Controls are only implemented in the initial
stages of the process.
• Lack of clear accountability or responsibility
for control implementation due to constant
changes of CSD clerks.

6. • Some offices within the division deviate from
the established management style, creating
their own processes.

7. Recommendations:
• Clarify and document all procedures and
guidelines related to completeness objectives.
• Define clear responsibility, authorization, and
accountability within the division.
• Implement detection and corrective controls
throughout the process.

8. • Extend control coverage to all stages of the
process.
• Establish clear accountability for control
implementation despite personnel changes.
• Standardize the management style across
all offices involved in the process

9. Thank You!