INTERNAL CONTROL RESOURCES

The Office of Internal Audit has created the following links to provide the University community, especially those employees with oversight or direct fiscal responsibility, the opportunity to gain a better understanding of the importance of Internal Controls and to assess their department's internal control structure.

THINGS TO KNOW ABOUT INTERNAL CONTROLS (PDF)

GAIN AN UNDERSTANDING OF INTERNAL CONTROLS

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The Office of Internal Audit has devised a checklist for use by departments to self-assess their internal controls. This checklist was designed as a tool to allow departments to self-assess their internal control environment and business risks. It is designed to be completed by the department head, dean or director. The checklist is divided into various business functions, such as, Cash Receipts, Petty Cash, Cash Register Operations, Accounts Receivable, Purchasing/Expenditure, Inventory, Property, Travel, Personnel & Payroll Duties, Electronic Data Processing and General controls.

While this is designed as a self-assessment process, the Office of Internal Audit is always available to assist you in determining what actions are required to resolve problems identified. A "NO" response indicates that some type of action is needed. The action may range from documenting the existing procedures performed to redesigning key processes. Departments are not expected to be able to answer YES to every item.

ASSESS YOUR DEPARTMENT'S INTERNAL CONTROL STRUCTURE (PDF)