Congressional Staff Audit Scope Increase

Indicators warranting comparison with SAS99 and SAS70.

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Standards of interest, basis to increase audit scope of alleged defendants in Congress [Pelosi, Conyers]: SAS70, intetrnal controls; SAS99 Fraud Indicators

___ Staff access, exit times

___ Staff passwords access log entries

___ Unusual concern with monitoring of access, times, changes in routine

___ Disruption in office assignments

___ Reports by supervisors that staff attending late night office meetings

___ Reports to files being nonaccessible

___ Providing information, discussions outside areas of expertise: Indicators of sham converstations to mask other events, discussions, or office activities

[ More will be added as investigation expands ]