ControlSelfAssessmentQuestionnaire

Introduction

ThisControlSelfAssessmentQuestionnaireisamultipurposetooltobeusedbydepartmentsin
assessingadequacyofinternalcontrolswithintheirarea.Theprimarypurposeofthistoolisfor
departmentstoselfreviewinordertoidentifypotentialareasofweakness,noncompliance,
and/orunsoundpractices.

ThisquestionnaireisdesignedsothataNOresponseindicatesanareaofpotentialconcern.
ANOsuggeststhatthebudgetunitmaybeinnoncompliancewithaparticularpolicyor
procedure,and/ormissingornonfunctioningcontrol.

Departmentsareencouragedtoselfassessthemselvesatregularintervals,dependingonthe
outcomeoftheinitialselfassessment.AbudgetunitwithasignificantnumberofNO
responsesshouldmakeneededcorrections,andthenperformafollowupselfassessment
withinafewmonths.

Periodically,InternalAuditwillselectdepartmentstoperformaselfassessmentasofa
particulartime.TheresultsoftheControlSelfAssessmentQuestionnairewillbeforwardedto
theInternalAuditorforreviewandrandomverificationoftheresponses.

TheControlSelfAssessmentisdividedintosixcategoriesasfollows:

I. GeneralControls
II. CashControls
III. OperatingExpenditures
IV. PersonnelExpendituresandTravel
V. EquipmentandComputerSecurity
VI. Ethics

I. GENERALCONTROLS

Question Yes No N/A

1. Thedepartmentperformsamonthlyreconciliation/reviewofits
ComptrollerStatements.
2. Thedepartmentperformsamonthlyreconciliation/reviewofitspayroll
reports.
3. Unreconciledfinancialtransactionsareresearchedandcorrectedina
reasonableperiodoftime.
4. Thenumberandscopeofdepartmentauthorizedsignersarereasonable.

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 5. Spendingappearstobewithinbudgetfortheperiodstested.
6. Thedepartmenthascreated,maintained,andmadeavailabletoits
faculty/staffadepartmentalpolicyandproceduresmanual.
7. Allyearendcloseproceduresand/ordeadlinesarefollowed,asindicated
bytheappropriateuniversitypersonnel.
8. Budgetunitordepartmentalobjectiveshavebeenestablished.
9. Riskorobstaclestoachievingthoseobjectiveshavebeenidentified.
10. Theoveralleffectivenessoftheinternalcontrolsystemisroutinely
evaluated.

II. CASHCONTROLS

Question Yes No N/A

1. Thedepartmentspettycashfundsarenecessaryandhaveprocedures
forcontrolandreconciliation
2. Thedepartmentdoesnothaveunauthorizedbankaccountsorcharge
accounts.
3. Cashdepositsaresufficientlydocumented.

4. Thedepartmentsrevenueproducingactivitieshaveestablished
accountingproceduresforcompliancewithIRSandtaxregulations.
5. Employeesresponsibleforcashhandlinganddepositpreparationare
familiarwithapplicableMUpolicies.
6. Depositsaremadeonadailybasis(i.e.,inatimelymanner)where
practical,totheBursarsOffice?
7. Dailycollectionsareheldinasecuremanner(e.g.asafe)untildeposited
intheBursarsOffice?

III. OPERATINGEXPENDITURES

Question Yes No N/A

1. Checkrequests,includingpersonalreimbursements,areproperly
authorized,sufficientlydocumented,andforappropriateUniversity
purposes.
2. InvoicesforpurchasesandcommitmentsforthePCardareinitiated
throughAccountsPayableorPurchasing.
3. Thedepartmentsequipmentpurchasesarerequisitionedthrough
Purchasing,andthosefor$5,000ormorehavepropersignatures.
4. Purchaserequisitionsareproperlyauthorized,sufficientlydocumented,
andforappropriateUniversitypurposes.

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 5. Procurementcarduse,ifapplicable,isadequatelycontrolledand
transactionsareproperlyreviewedandsufficientlydocumented,for
appropriateUniversitypurposes,andaccountedforcorrectlyinthe
financialsystem.Documentsareretainedperpolicy.
6. Journalvouchersareappropriate,properlyauthorized,andadequately
documented.

IV. PERSONNEL,EXPENDITURESANDTRAVEL

Question Yes No N/A

1. Timesheetsareproperlyauthorizedandagreewithpayrollrecords.
2. Thedepartmenttracksandmaintainsadequaterecordsofemployees
vacationtimeandsickleave.
3. IndependentContractor(consultant)paymentsareproperlyclassified
andadequatelydocumented.
4. Monthlytelephonestatementsincludingcellularphonebillsare
reviewedforaccuracyandpersonalcalls.
5. StaffunderstandstheUniversityspolicyonpersonaltelephonecalls.
6. Travel/businessexpensereportsareproperlyauthorizedand
documented.ExpensescomplywithUniversitypolicy.
7. Departmentpersonneldonotmakepersonalpurchasesthrough
Universityaccounts.
8. DepartmentpersonnelareawareoftheUniversitypolicyonconflictsof
interestandhavefileddisclosureformsifappropriate.
9. ThedepartmentnotifiestheHumanResourceDepartmentof
terminatingemployeesandimmediatelyterminatesallcomputeraccess
privilegesandsignatureauthority.Directdepositsarereviewedtoavoid
overpayments.
10. NewemployeescompleteFormI9onatimelybasis.
11. Staffmoraleispositive,employeesseemcompetent,andallocationof
dutieswithinthedepartmentpromotestheefficientuseofresources.
12. Jobdescriptionsareaccurateanduptodate.Majorexpectationsare
includedinthejobdescription.
13. Staffpayrollchangesaredocumented.

V. EQUIPMENTANDCOMPUTERSECURITY

Question Yes No N/A
1. InventoryitemslistedontheUniversityspropertylistareeasytolocate,
properlytagged,andingoodcondition.
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 2. DepartmentemployeesarefamiliarwiththeUniversitysSoftwarePiracy
policy.
3. Thedepartmentcanestablishitsownershipofallsoftwareinstalledon
departmentcomputers.
4. Physicalsecurityofpersonalcomputers,terminalsandworkstationsis
adequateandcomplieswithUniversitypolicy.
5. BackupandrecoveryproceduresforpersonalcomputersandLANs
appearadequate.
6. Datasecurityprecautionsforsensitiveadministrativedataonpersonal
computersappearadequate.
7. Universitycomputersusedinanemployeeshomearedocumentedand
approved.

VI. ETHICS

Question Yes No N/A

1. PersonnelhavebeeninstructedtobecomefamiliarwithUPP102
ConflictofInterestDisclosureStatement
http://www.marquette.edu/upp/documents/upp102.pdf
2. PersonnelarefamiliarUPPI25WhisteblowerPolicy
http://www.marquette.edu/upp/documents/upp125.pdf
3. Personnelhavebeeninstructedtotakesexualharassmenttraining.
http://mu.edu/hr/HRPreventingSexualHarassment.shtml
4. PersonnelarefamiliarwiththepolicyonEmploymentofRelativesUPP
404.
http://www.marquette.edu/upp/documents/upp404.pdf