Office of Inspector General Management should review existing OEM jobs and ensure that each job logs, detects, and alerts on job failures where there is potential impact to system processing routines. Further, a job monitoring process with escalation parameters and resolution paths should be developed and followed to ensure consistency of control execution.
PBGC should provide guidance and training to workflow developers and business testers to ensure that workflows supporting internal control over financial systems are configured to automatically reject rather than approve workflow items when all required elements are not met.
Update procedures to ensure the signed COR designation letters are maintained in the required locations to evidence the acceptance of COR appointments.
Enhance procedures to ensure COR designation letters are appropriately created and signed by all parties upon award of the contract or modification to change the COR.