Internal Audit Services

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Self-Assessment Questionnaire


MANAGEMENT YES PART NO NA
1. Does your unit have a written mission statement?
2. Has your unit documented all internal policies and procedures related to processes specific to your unit's operations?
3. Are these policies and procedures periodically reviewed and up-to-date?
4. Are responsible persons in your unit familiar with University-wide policies related to personnel management, financial matters, use of information and related technology, and regulatory compliance? (Reference: Utah State University Policy Manual)
5. Are one or more individuals in your unit responsible for reviewing Banner financial reports on a monthly basis?
PERSONNEL YES PART NO NA
6. Are up-to-date position descriptions on file for each employee in your unit?
7. Are sufficient training opportunities provided to improve employee work-related skills?
8. Has the unit established cross-training or contingency plans for significant and/or unexpected changes in personnel?
9. Are performance appraisals given to unit employees? (References: Performance Appraisal Procedures Policy 329 and Performance Appraisal Instructions and Form)
10. Have procedures been established to ensure terminating employees return all University ID cards, keys, purchasing cards, equipment, petty cash or change funds, etc., and that IT personnel or system administrators are notified to remove all logon privileges to departmental and University computer systems? (Reference: Termination of Exempt and Non-exempt Staff Policy 399)
11. Are individual employee leave reports in Banner reconciled to appropriate records maintained for accumulated employee benefits, e.g., annual leave, sick leave?
INFORMATION TECHNOLOGY YES PART NO NA
12. Do employees with access to computer systems and specific software modules have an established need for this access? (Reference: Computer Management Policy 551)
13. Is there adequate computer virus protection on your desktops and servers and is it periodically updated to ensure the most current version is installed?
14. Is critical data backed-up and stored off-site or in a fire vault?
15. Are all passwords protected from unauthorized use, i.e., only known to the user and not written down or shared? (Reference: Appropriate Use of Computing, Networking, and Information Resources Policy 550
16. Is your unit's computer server protected by a firewall?
17. Are laptop computers stored securely when not in use?
REVENUE YES PART NO NA
18. Are employees who handle cash in your unit familiar with the University's cash handling policy and your unit's cash handling procedures ? (Reference: Cash Handling Policy 530)
19. Is any cash collected stored in a secure location and deposited within three business days? (Reference: Public Funds and Accounts, Deposit of Funds Due State (Utah Code 51-4-2))
20. Are all gifts/donations promptly forwarded to the Advancement Office for processing?
21. Does segregation of duties exist between employees responsible for cash handling? Specifically, is the person receiving the cash different from the person depositing and recording revenues, including overages and shortages?
22. Is there adequate security where cash handling activities occur?
PAYROLL YES PART NO NA
23. Are electronic personnel action forms (EPAFs) promptly completed and submitted for new hires and changes in employment status? (Reference: Human Resources Banner Training Information)
24. Are payroll reports monitored and reviewed to identify unapproved time, miscoding, etc.?
25. Is overtime reviewed and approved in advance by the employee's supervisor?
26. Do all non-exempt employees keep detailed timecards and are they signed by the employee and their supervisor? (Reference: HR Time Cards and Leave Training)
BANK - CASH FUNDS YES PART NO NA
27. Does your unit maintain a petty cash or change fund?
28. Is this cash fund approved and recorded by the Controller's Office? (Reference: Cash Handling Procedures)
29. Is the cash fund maintained in a safe/lockable cash box and stored in a secure location?
30. Are original receipts required for all disbursements to reimburse employees?
31. Does a person (preferably a supervisor) other than the custodian reconcile the cash fund or perform an independent review of the reconciliation?
TRAVEL YES PART NO NA
32. Are employees in your unit familiar with the University's Travel Policy? (Reference: Travel Policy 515)
33. Are travel plans made sufficiently in advance (whenever possible) to obtain the most favorable transportation rates?
34. Are travelers required to provide original receipts for all travel expenses over $25?
35. When traveling internationally on federal grants, are domestic carriers used when departing from/arriving in the United States? (Reference: Fly America Act)
36. Does the review of travel expenses include verification that unallowable expenses (OMB Part 200) are not charged to federally-funded grants? (Reference: Office of Management and Budget (OMB) Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)
PURCHASE CARD (P-CARD) YES PART NO NA
37. Are P-Card transactions in Workflow reviewed and approved in a timely manner (within 30 days) with required documentation attached, e.g,Meals and Entertainment Form, and itemized receipts? (Reference: P-Card Procedures)
38. Do department approvers review transactions for appropriate business expenses and address concerns or inappropriate transactions with the cardholder?
REPORTING MISCONDUCT - ETHICS YES PART NO NA
39. Have any unusual trends or discrepancies in accounts been noticed recently?
40. Are unit personnel aware of the Utah State University Hotline to report concerns (may report anonymously)? (Reference: Report Concerns Hotline)
41. Are employees familiar with the University's Administrative Code of Conduct and Utah Public Officers' and Employees' Ethics Act? ? (References: University Administrative Code of Conduct and Utah Public Officers' and Employees' Ethics Act (Utah Code 67-16))
42. In your unit, do supervisors exhibit high ethical values, personal and professional integrity, and compliance with University policies?
GOVERNMENTAL REGULATIONS YES PART NO NA
43. Are unit employees informed about all applicable federal and state laws/regulations, which govern the unit's activities?
44. Do unit employees understand the provisions of the Family Educational Rights and Privacy Act (FERPA) as it applies to the privacy and confidentiality of student records? (References: Registrar's Office FERPA for Faculty and Staff and Student Records (Federal Statute: Family Educational Rights and Privacy Act of 1974 [FERPA]) Policy 504)
45. Does your unit receive federal grants?
46. Are your unit's project directors sufficiently familiar with OMB Part 200's cost principles governing allowable costs and activities? (Reference: Office of Management and Budget (OMB) Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)
47. Are principal investigators (PIs) familiar with effort reporting requirements to ensure that salaries charged to federal grants and contracts properly reflect the time and effort directed to the grant or contract activities? (Reference: Time and Effort Reporting Policy 582)
INVENTORY - ASSET MANAGEMENT YES PART NO NA
48. Are your unit's personnel familiar with University policies and procedures for maintaining and disposing of equipment? (Reference: Equipment Management Procedures)
49. Does the unit maintain a detailed log of equipment and other assets?
50. Does the unit perform a periodic inventory of assets (at least annually)?
 
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