I have. Important to note the audit is on TBM process not on financial reporting or accounting processes. Specifically TBM user administration, and TBM governance. The reason why I wanted to highlight this is because often time I get asked to audit SLA measurements (for IT services), or CC financial reports. Once the auditors understand all we do in the TBM office is collect performance data and display it (no transformation) they move on to the data source providers.
For the TBM processes audits, there are two items auditors ask for:
- Process definition documentation. We have a bi-annual TBM run book update. This document was one of the artifacts Apptio delivered in our original implementation. It includes descriptions of all (material) of our TBM processes
- Process compliance evidence. Every time we complete a process milestone (user roster validation) we share the outcome with our governance bodies and publish either in our internal collaboration web page, or in our file share (depending on data confidentiality)
In an environment where TBM is used for chargeback I could see the need to audit allocation methodologies and price drivers. The tool itself provides most data for those anyway.