FAQ: Control Activities Checklist


Overview


This article will assist the University community with questions about internal controls checklist provided from the Blink page: Best Practices in Internal Controls.

FAQ


Q. How many months of performance and review do we need to go back and complete?

A. Because the Internal Controls policy has not been published in the campus PPM, departments are not required to go back and complete performance and review for prior months.  However, departments will be required to document performance and certification for accounting periods starting with the effective date of the policy in PPM and into future periods.  Either the checklist or an alternative form of documentation must be retained to provide audit evidence.

 

Q. Are departments required to complete all of the control activities listed in the checklist?

A. Yes, unless the control activity does not apply to the department’s operations.  For example, some departments do not have sponsored awards or petty cash, so those activities will be marked as Not Applicable on the checklist.

 

Q. Do I need to review a report or transactions that were previously reviewed by myself or others?

A. No, but documentation of the prior review needs to be stored for use when the checklist is completed.

 

Q. Can I use alternative reporting that is not specifically identified in the checklist?

A. Yes, in some cases. Please document in the checklist the alternative reporting used and why it is used.

 

Q. How should documentation of performance and review be stored?

A. Certifiers will store documentation in a designated location electronically (for example, shared network drive, Google Drive, or SharePoint). Warning: Do not save to your personal computer.

 

Q. Will Audit and Management Advisory Services (AMAS) audit the checklist completed by departments to ensure all control activities are being review and documented?

A. The internal controls policy establishes the requirement for departments to document the performance and certification of control activities and they will audit the documentation.  The checklist provided on Blink is a method to capture the evidence of performance and certification.  Alternative methods to capture the required documentation of evidence may be used by departments.  Evidence must be retained by departments and available for audit by AMAS.

 

Q. How should my department complete the checklist?

A. Department heads establish and delegate responsibilities to performer and certifiers within the departments.  Department heads are ultimately responsible for ensuring control activities have been completed.

 

Q. How do I get help if I have questions about this checklist or its content?

A. Several options are available for obtaining support:

If you still have questions or need additional assistance, please submit a ticket