Internal Control Self Assessment Guidelines

Download Free Internal Control Self Assessment Guidelines

SECTION I: CONTROL ENVIRONMENT

The organization culture sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for the other components of internal control. (PLEASE CIRCLE ONE FOR EACH)

1. The Administrative Officer (Insert Name) demonstrates high ethical standards
2. Executive Management (Insert Name) demonstrates high ethical standards (2)
3. The Administrative Officer (Insert Name) strives to comply with laws, rules and regulations affecting the organizations (3)
4. Executive Management (Insert Name) strives to comply with laws, rules and regulations affecting the organization. (4)
5. My Manager (Insert Name) demonstrates high ethical standards (5)
6. My Manager (Insert Name) strives to comply with laws, rules and regulations affecting the organization. (6)
7. My immediate supervisor (Insert Name) demonstrates high ethical standards (7)
8. My immediate supervisor (Insert Name) complies with the laws, rules and regulations affecting the organization. (8)
9. I demonstrate high ethical standards (9)
10. I comply with the law, rules and regulations affecting the organization. (10)
11. Managers and employees are sensitive to ethical considerations, the impact on and perceptions of others when making decisions or taking action. (11)
12. The Administrative Officer (Insert Name) places sufficient emphasis on the importance of integrity, ethical conduct, fairness and honesty in their dealings with employees, vendors and other organizations. (12)
13. The Director of Financial Administration (Insert Name) places sufficient emphasis on the importance of integrity, ethical conduct, fairness and honesty in their dealings with employees, vendors and other organizations. (13)
14. My Manager (Insert Name) places sufficient emphasis on the importance of integrity, ethical conduct, fairness and honesty in their dealings with employees, vendors and other organizations. (14)
15. My immediate supervisor (Insert Name) places sufficient emphasis on the importance of integrity, ethical conduct, fairness and honesty in their dealings with employees, vendors and other organizations. (15)
16. An atmosphere of mutual trust and open communication between management and employees has been established within the organization (16)
17. The acts and actions of management are consistent with the stated values and conduct expected of all other employees. (17)
18. Standards related to personal conduct are periodically discussed with employees by managers and/or supervisors. (18)
19. I have the qualifications, knowledge, skill and training necessary to perform my job adequately. (19)
20. Employees in my work unit have the knowledge, skill and training necessary to perform their job adequately (20)
21. My work unit learns from their mistakes. (21)
22. My work unit is committed to providing quality services. (22)
23. I feel I have the opportunity to advance within the organization. (23)
24. I am satisfied with the training opportunities made available to me (24)
25. In my work unit we are cross-trained so that we can fill in for each other when necessary (25)
26. Management is open to suggestions for improvement. (26)
27. Personnel turnover has not impacted my work unit's ability to effectively perform its function. (27)
28. Employees in my work unit are treated fairly and justly (28)
29. If you disagree/strongly disagree with any of the above questions on the Control Environment, why do you feel this way?

SECTION II: RISK ASSESSMENT

Organizations identify and analyze potential risks to the achievement of their goals in order to determine how to manage these risks. (PLEASE CIRCLE ONE FOR EACH)

30. For the coming year, I am accountable for defined, measurable objectives (30)
31. I have sufficient resources, tools and time to accomplish my objectives (31)
32. The objectives and goals of my work unit are reasonable and attainable. (32)
33. Management has given me an appropriate level of authority to accomplish my goals. (33)
34. Generally, I do not feel unreasonable pressure to get the job done at any expense. (34)
35. In my department, we identify barriers and obstacles and resolve issues that could impact achievement of objectives (35)
36. In my department, the processes for supporting new products, services, technology and other significant changes are adequately managed (36)
If you supervise staff, answer the following, otherwise go to question #38.
37. I hold my staff accountable for defined, measurable objectives (37)
38. If you disagree/strongly disagree with any of the above questions on the Risk Assessment, why do you feel this way?

SECTION III: CONTROL ACTIVITIES

Policies, procedures and other safeguards help ensure, that objectives are accomplished. (PLEASE CIRCLE ONE FOR EACH)

39. The policies and procedures in my work unit allow me to do my job effectively (39)
40. My work unit's policies and procedures are reasonable and consistent (40)
41. Employees who break laws, rules and regulations affecting the organization will be discovered. (41)
42. Employees who break laws, rules and regulations affecting the organization and are discovered will be subject to appropriate consequences. (42)
43. Employees who steal from the organization (physical property, money, information, time) will be discovered (43)
44. Employees who steal from the organization and are discovered will be subject to appropriate consequences. (44)
45 My work is adequately supervised (45)
46. We are discouraged from sharing our computer passwords with others. (46)
47. If you disagree/strongly disagree with any of the above questions on the Control Activities, why so you feel this way?

SECTION IV: INFORMATION AND COMMUNICATION

Pertinent information must be identified, captured and communicated in a form and timeframe that enables people to carry out their responsibilities. (PLEASE CIRCLE ONE)

48. Our information systems provide management with timely reports on my unit's performance relative to established objectives (48)
49. There is a way for me to provide recommendations for process improvements. (49)
50. The interaction between management and my work unit enables us to perform our jobs effectively. (50)
51. The communication across departmental boundaries within my business unit enables us to perform our jobs effectively. (51)
52. I have sufficient information to do my job (52)
53. Management has clearly communicated to me the behavior that is expected of me (53)
54. Management is informed and aware of my business unit's actual performance (54)
55. A communication channel exists for reporting suspected improprieties. (55)
56. I know where to report employee misconduct. (56)
57. If I report wrongdoing to my supervisor, I am confident the wrongdoing will stop. (57)
58. Employees who report suspected improprieties are protected from reprisal (58)
59. Employees, management and work groups cooperate to reach shared goals. (59)
60. If you disagree/strongly disagree with any of the above questions on the Information and Communication, why do you feel this way?

SECTION V: MONITORING

Through evaluation and feedback processes, and organization assesses, tracks and monitors its performance over time. (PLEASE CIRCLE ONE FOR EACH)

61. Information reported to management reflects the actual results of operations in my work unit (61)
62. I have access to enough information to monitor vendor performance. (62)
63. Internal and/or external feedback complaints are followed up on in a timely and effective manner. (63)
64. We consider customer complaints and feedback in order to identify quality problems. (64)
65. The quality of output in my work unit is measurable. (65)
66. Employees in my work unit know what actions to take when they find mistakes or gaps in what we are supposed to do (66)
67. Management is aware of problems I encounter when doing my work. (67)
68. My supervisor reviews my performance with me at appropriate intervals (68)
69. I know what action to take if I become aware of unethical or fraudulent activity (69)
70. The sources of information used within my unit are verified (70)
71. Computerized data entry systems used within my unit effectively prevent or detect incorrect or missing information (71)
72. If you disagree/strongly disagree with any of the above questions on the Monitoring, why do you feel this way?

73. I suspect/know that fraudulent activity is occurring within my workplace YES NO
If question 73 is YES, please complete the following:
A. What is the activity referred to in question 73?

B. Did you report it? YES NO
C. If NO, why not?

D. If YES, to whom did you report the activity?

E. What was the outcome?