Control Self Assessment Questionnaire

1)Does your department deposit cash and checks received at the WMU Cashiering Office or Cashiering Dropbox on the next business day?
Always Sometimes Never Not Applicable


2)Does your department maintain a procurement card log that is completed and approved by the card holder's supervisor every month for each procurement card registered to the department?
Always Sometimes Never Not Applicable


3)Are purchases over $5,000 made by Purchase Order through the Purchasing Department?
Always Sometimes Never Not Applicable


4)Are employee travel expense reports reviewed for compliance with University Policies and Procedures and authorized by the employee's supervisor before submitting for payment?
Always Sometimes Never Not Applicable


5)Are all departmental revenue and/or expense accounts in GLOW (General Ledger Operating Web) reviewed each month and reconciled to internally maintained detail records?
Always Sometimes Never Not Applicable


6)Are written explanations and supporting detail for all JES's (Journal Entry Spreadsheets) initiated by the department maintained and kept in the department?
Always Sometimes Never Not Applicable


7)Are time cards for all hourly employees, including students, and I-9 forms for all employees maintained according to University Policies and Procedures and kept in the department?
Always Sometimes Never Not Applicable


8)Are old records archived or disposed of in accordance with the University's Records Retention Policy?
Always Sometimes Never Not Applicable


9)Are passwords and data access privileges for all departmental computers reviewed and updated at least yearly?
Always Sometimes Never Not Applicable


10)Is E-Commerce (Electronic Commerce) activity planned and implemented in accordance with the University's E-Commerce Policy?
Always Sometimes Never Not Applicable




Your Control Self Assessment score is:

SCORING:

Values for each response are assigned as follows:
Always=2; Sometimes=1; Never=0; Not Applicable=1

A score of 20 indicates that these key components of the internal control environment are strong.
A score between 10-19 indicates that improvements in these key components of the internal control environment are possibly needed.
A score between 0-9 indicates that one or more of these key components of the internal control environment are weak.

For more extensive interpretation and assessment of these results, contact:
WMU Internal Audit Department
Colleen Lewis, Director
387-2893
or return to WMU Internal Audit for other contact information