ICQ are used in most audits. These questionnaires are designed specifically for the department being audited. However, this general ICQ has been developed for your use, as an example.

Answering this series of yes or no questions will help you assess your internal controls. Keep in mind that this questionnaire is not a complete list of controls that are needed to minimize risks, and some of the questions may not pertain to your department.

Policies and Procedures

1. Do you know where to find Collin College's Board of Trustee Policy Manual and the college's procedures and guidelines for Human Resources and Business Administrative Services?
2. Are written procedures maintained for all departmental functions?
3. Are these policies and procedures reviewed and updated periodically?
4. Does the college's organizational chart clearly define lines of authority and responsibility that exist within your department?
5. Do department procedures include employees' responsibilities in an emergency?

Cash Receipts

1. Are all checks received made payable to Collin College?
2. Are checks restrictively endorsed immediately upon receipt?
3. Are cash receipts kept in secure storage until deposited?
4. Are receipts deposited daily to the Bursar's Office?
5. Is responsibility for cash receipts fixed from the time received until deposited with the Bursar's Office?
6. Are cash receipts deposited intact with no expenditures made from collections?
7. Is cash that has been received and deposited reconciled to Banner postings monthly?
8. Are cash receipts recorded only for the purpose for which they were received?
9. Are cash handling responsibilities rotated among two or more employees when possible?
10. Are numerically controlled receipt slips used for all cash receipts received in the department?
11. Are numerically controlled cash receipt slips accounted for and reconciled on a regular basis?

Petty Cash

1. Are College policies on the use of petty cash funds followed?
2. Do all petty cash disbursements require original receipts for reimbursement?
3. Are petty cash disbursement reviewed and approved by the appropriate department administrator?

Travel

1. Is all travel reviewed by supervisors for benefit to the College versus its cost prior to trip approval being given?
2. Are travelers required to review the college's travel policies, procedures and guidelines prior to traveling?
3. Are travel plans made sufficiently in advance to obtain the most favorable transportation rates?
4. Are travelers required to provide original receipts for all travel expenses?
5. Are travel expense reports reviewed in detail prior to being approved for reimbursement?
6. Are travel expense reports required to be completed in the time frames specified by college policy?
7. Are unauthorized personal expenses excluded from travel expense reimbursements?

Purchasing/On-line Requisitioning

1. Are employees instructed to become familiar with purchasing policies and procedures?
2. If competitive bidding is required, do you follow these procedures for purchases of goods and services?
3. Are passwords kept secret to preserve approval control over requisitions?
4. Are all requisitions reviewed by the department administrator to assure reasonableness and appropriate delivery address?
5. Are purchases through the college prohibited if they are not for college business purposes?
6. Are the department's ordering and receiving processes segregated to the greatest extent possible?
7. Are all purchases and requisitions of goods and services reconciled to the monthly Banner Finance Report of Cost Center Transactions?

Payroll

1. Are employees instructed to become familiar with payroll policies and procedures?
2. Are all staff time records reviewed and approved by the department manager who has direct knowledge of the hours worked?
3. Are overtime hours reported and verified for reasonableness and proper approval?
4. Are Labor Distribution and Vacation/Sick Accrual Reports reviewed each pay period by the department administrator for reasonableness?
5. Does the department follow HR guidelines for hiring to ensure documentation is complete prior to a new employee's start date?

Information System Security

1. Have employees reviewed the Collin College Appropriate Use of Technological and Information Resources policy?
2. Is the need for password security reinforced to department staff?
3. Have employees been instructed not to post their password near their workstation or terminal?
4. Is the use of software not licensed to the department prohibited on department computers?
5. Are computer applications logged-off when the user steps away?
6. Have employees been instructed to dispose of confidential output (e.g. printouts listing grades, social security numbers, etc) in a responsible manner (e.g. shredding)?
7. Are all disks brought in from outside sources tested for computer viruses before being used?
8. Are disks secured when not in use?
9. Are back-ups maintained of all critical information?
10. Is sensitive information stored on network drives for back-up and for security?
11. Are staff members encouraged to save work frequently?
12. Are adequate surge protectors used on all computer equipment?
13. Are workstations located in areas that are physically secure and access to these areas restricted before and after normal work hours?
14. Are laptops physically secure at all times?

Fraud Indicators

1. Is the work of all staff members double-checked on a random, unannounced basis?
2. Are all staff members required to take vacation time annually, especially those handling or posting cash receipts?
3. Are duties segregated in all cash handling functions?
4. Are job duties rotated when possible in cash handling functions?
5. Does more than one person have access to every screen or software application in the department?
6. Is full-time employee performance reviewed and documented on a regular basis?
7. Are unusual trends or discrepancies in department accounts identified and reconciled monthly?
8. Are missing numbers in sequences of numerically controlled documents identified and investigated immediately?
9. Does the supervisor periodically spot check transactions, records, and reconciliations to ensure they meet his/her expectations?

Personnel

1. Are employees instructed to become familiar with college policies and HR procedures and guidelines?
2. Does management philosophy and style communicate high expectations regarding integrity and ethical values?
3. Is inappropriate behavior dealt with in a consistent and timely manner?
4. Are current job descriptions on file for each employee in the department?
5. For emergency/unplanned leave, are employees required to complete a Time-off Requests at TimeClockPlus upon their return to work?
6. Are employees required to take appropriate leave when absent from work?
7. Are “prospective” employees prohibited from beginning work, prior to completion of required documentation, inclusive of signatory approvals?

Property, Plant, and Equipment

1. Are all work areas properly secured to deter unauthorized entry and/or possible removal of College equipment?
2. Does the department complete the college's Property Acquisition, Transfer, or Removal form for equipment transactions?
3. Does the department conduct an annual inventory of equipment?
4. Are all tagged items reported on the annual inventory regardless of whether or not those items are listed on the Property Inventory Report?
5. Are stolen or missing items reported upon discovery to the college's Police Department?
6. Does the department adhere to the college's policies and procedures on the use of equipment off-campus?

Grants

If your department has any grants, please answer the following questions:

1. Do you believe that your department's principal investigators (PIs) and project directors are familiar with your grant proposal, the award letter, terms of your grant and the Grants Management Handbook?
2. Do you believe that your department's principal investigators and project directors are familiar with cost principles on governing allowable costs and activities for federally funded projects?
3. Do you believe that your department's principal investigators and project directors are familiar with College policies and guidelines for charging expenses and administrative costs to federal grants and contracts?
4. Are Personnel Activity Reports (PAR) signed by either the employee or a responsible supervisor with firsthand knowledge of all the work performed by the employee?
5. Are procedures followed to ensure that all technical, progress and financial reports are prepared and submitted in accordance with the terms of the contract or agreement?

Accomplishment of Goals

1. Have departmental goals and objectives been established?
2. Does the department have an operating plan to accomplish its goals?
3. Have goals and objectives been formally approved and documented?
4. Are there written status reports issued to monitor accomplishment of goals and objectives?

General

1. Are student complaints taken seriously, investigated, and acted upon when necessary?