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ControlSelfAssessmentQuestionnaire

Introduction



ThisControlSelf‐AssessmentQuestionnaireisamultipurposetooltobeusedbydepartmentsin

assessingadequacyofinternalcontrolswithintheirarea.Theprimarypurposeofthistoolisfor

departmentstoself‐reviewinordertoidentifypotentialareasofweakness,non‐compliance,

and/orunsoundpractices.



Thisquestionnaire

isdesignedsothata“NO”responseindicatesanareaofpotentialconcern.

A“NO”suggeststhatthebudgetunitmaybeinnon‐compliancewithaparticularpolicyor

procedure,and/ormissingornon‐functioningcontrol.



Departmentsareencouragedtoself‐assessthemselvesatregularintervals,dependingonthe

outcomeoftheinitialself‐assessment.Abudgetunitwithasignificantnumberof“NO”

responsesshouldmakeneededcorrections,andthenperformafollow‐upself‐assessment

withinafewmonths.



Periodically,InternalAuditwillselectdepartmentstoperformaself‐assessmentasofa

particulartime.TheresultsoftheControlSelf‐AssessmentQuestionnairewillbeforwardedto

theInternalAuditorforreviewandrandomverificationoftheresponses.



TheControlSelf‐Assessmentisdividedintosixcategoriesasfollows:



I. GeneralControls

II. CashControls

III. OperatingExpenditures

IV. PersonnelExpendituresandTravel

V. EquipmentandComputer

Security

VI. Ethics



I. GENERALCONTROLS



 Question Yes No N/A

1.

Thedepartmentperformsamonthlyreconciliation/reviewofits

ComptrollerStatements.



2.

Thedepartmentperformsamonthlyreconciliation/reviewofitspayroll

reports.



3.

Unreconciledfinancialtransactionsareresearchedandcorrectedina

reasonableperiodoftime.



4.

Thenumberandscopeofdepartmentauthorizedsignersarereasonable.



5.

Spendingappearstobewithinbudgetfortheperiodstested.



6.

Thedepartmenthascreated,maintained,andmadeavailabletoits

faculty/staffadepartmentalpolicyandproceduresmanual.



7.

Allyear‐endcloseproceduresand/ordeadlinesarefollowed,asindicated

bytheappropriateuniversitypersonnel.



8.

Budgetunitordepartmentalobjectiveshavebeenestablished.



9.

Riskorobstaclestoachievingthoseobjectiveshavebeenidentified.



10.

Theoveralleffectivenessoftheinternalcontrolsystemisroutinely

evaluated.





II. CASHCONTROLS



 Question Yes No N/A

1.

Thedepartment’spettycashfundsarenecessaryandhaveprocedures

forcontrolandreconciliation



2.

Thedepartmentdoesnothaveunauthorizedbankaccountsorcharge

accounts.



3.

Cashdepositsaresufficientlydocumented.





4.

Thedepartment’srevenue‐producingactivitieshaveestablished

accountingproceduresforcompliancewithIRSandtaxregulations.



5.

Employeesresponsibleforcashhandlinganddepositpreparationare

familiarwithapplicableMUpolicies.



6.

Depositsaremadeonadailybasis(i.e.,inatimelymanner)where

practical,totheBursar’sOffice?



7.

Dailycollectionsareheldinasecuremanner(e.g.asafe)untildeposited

intheBursar’sOffice?





III. OPERATINGEXPENDITURES



 Question Yes No N/A

1.

Checkrequests,includingpersonalreimbursem ents,areproperly

authorized,sufficientlydocumented,andforappropriateUniversity

purposes.

 

2.

InvoicesforpurchasesandcommitmentsfortheP‐Cardareinitiated

throughAccountsPayableorPurchasing.

 

3.

Thedepartment’sequipmentpurchasesarerequisitionedthrough 

Purchasing,andthosefor$5,000ormorehavepropersignatures.

 

4.

Purchaserequisitionsareproperlyauthorized,sufficientlydocumented,

andforappropriateUniversitypurposes.

 

5.

Procurementcarduse,ifapplicable,isadequatelycontrolledand

transactionsareproperlyreviewedandsufficientlydocumented,for

appropriateUniversitypurposes,andaccountedforcorrectlyinthe

financialsystem.Documentsareretainedperpolicy.

 

6.

Journalvouchersareappropriate,properlyauthorized,andadequately

documented.

 



IV. PERSONNEL,EXPENDITURESANDTRAVEL



 Question Yes No N/A

1.

Timesheetsareproperlyauthorizedandagreewithpayrollrecords.



2.

Thedepartmenttracksandmaintainsadequaterecordsofemployees’

vacationtimeandsickleave.



3.

IndependentContractor(consultant)paymentsareproperlyclassified

andadequatelydocumented.



4.

Monthlytelephonestatementsincludingcellularphonebillsare

reviewedforaccuracyandpersonalcalls.



5.

StaffunderstandstheUniversity’spolicyonpersonaltelephonecalls.



6.

Travel/businessexpensereportsareproperlyauthorizedand

documented.Expe nsescomplywithUniversitypolicy.



7.

Departmentpersonneldonotmakepersonalpurchasesthrough

Universityaccounts.



8.

DepartmentpersonnelareawareoftheUniversitypolicyonconflictsof

interestandhavefileddisclosureformsifappropriate.



9.

ThedepartmentnotifiestheHumanResourceDepartmentof

terminatingemployeesandimmediatelyterminatesallcomputeraccess

privilegesandsignatureauthority.Directdepositsarereviewedtoavoid

overpayments.



10.

NewemployeescompleteFormI‐9onatimelybasis.



11.

Staffmoraleispositive,employeesseemcompetent,andallocationof

dutieswithinthedepartmentpromotestheefficientuseofresources.



12.

Jobdescriptionsareaccurateandup‐to‐date.Majorexpectationsare

includedinthejobdescription.



13.

Staffpayrollchangesaredocumented.





V. EQUIPMENTANDCOMPUTERSECURITY



 Question Yes No N/A

1.

InventoryitemslistedontheUniversity’spropertylistareeasytolocate,

properlytagged,andingoodcondition.



2.

DepartmentemployeesarefamiliarwiththeUniversity’sSoftwarePiracy

policy.



3.

Thedepartmentcanestablishitsownershipofallsoftwareinstalledon

departmentcomputers.



4.

Physicalsecurityofpersonalcomputers,terminalsandworkstationsis

adequateandcomplieswithUniversitypolicy.



5.

BackupandrecoveryproceduresforpersonalcomputersandLANs

appearadequate.



6.

Datasecurityprecautionsforsensitiveadministrativedataonpersonal

computersappearadequate.



7.

Universitycomputersusedin anemployee’shomearedocumentedand

approved.





VI. ETHICS



 Question Yes No N/A

1.

PersonnelhavebeeninstructedtobecomefamiliarwithUPP1‐02

ConflictofInterestDisclosureStatement

http://www.marquette.edu/upp/documents/upp1‐02.pdf





2.

PersonnelarefamiliarUPPI‐25WhisteblowerPolicy

http://www.marquette.edu/upp/documents/upp1‐25.pdf





3.

Personnelhavebeeninstructedtotakesexualharassmenttraining.

http://mu.edu/hr/HRPreventingSexualHarassment.shtml





4.

PersonnelarefamiliarwiththepolicyonEmploymentofRelativesUPP

4‐04.

http://www.marquette.edu/upp/documents/upp4‐04.pdf







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