Internal Control Design & Effectiveness Testing

The contract entails a thorough evaluation of the design and operating effectiveness of existing internal controls across the County of Maui’s operations. This includes conducting process walkthroughs to understand control environments, documenting critical control points, and testing key controls through sample-based procedures to verify their consistent application. A primary focus is placed on assessing segregation of duties to mitigate risks of error or fraud, ensuring that responsibilities are properly divided among personnel. The scope also encompasses a comprehensive review of IT general controls to examine access management, change management, system operations, and data integrity safeguards supporting financial and operational reporting. All activities must be performed in alignment with established auditing standards and tailored to the specific operational context of the agency. The work is required to be completed by September 1, 2026, under a subcontract arrangement with the County of Maui in Hawaii. The North American Industry Classification System code 541618 indicates the work falls under other management consulting services, emphasizing the advisory and evaluative nature of the engagement. There is no specified set-aside designation, and performance is expected to be conducted under the agency’s oversight, though physical location details are not provided. The bid is posted on the PublicPurchase platform, indicating a public procurement process with open competition to secure qualified contractors capable of delivering a rigorous, objective assessment of internal control frameworks.