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 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 competencies?
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, Performance Appraisal Handbook and Performance Appraisal Form (revised 2/11/10))
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. Is any cash collected stored in a secure location and deposited within three business days? (Reference: Utah Code 51-4-2)
19. Are all gifts/donations promptly forwarded to the Advancement Office for processing?
20. 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?
21. Is there adequate security where cash handling activities occur?
PAYROLL YES PART NO NA
22. Are electronic personnel action forms (EPAFs) promptly completed and submitted for new hires and changes in employment status? (Reference: Human Resources Banner Training Information)
23. Are payroll reports monitored and reviewed to identify unapproved time, miscoding, etc.?
24. Is overtime reviewed and approved in advance by the employee's supervisor?
25. Do all classified/non-exempt employees keep detailed timecards and are they signed by the employee and their supervisor? (References: FLSA Quick Reference Guide)
BANK - PETTY CASH YES PART NO NA
26. Does your unit maintain a petty cash or change fund?
27. Is this petty cash or change fund approved and recorded by the Controller's Office? (Reference: Cash Handling Guidelines and Procedures)
28. Is the cash fund maintained in a safe/lockable cash box and stored in a secure location?
29. Are original receipts required for all petty cash disbursements to reimburse employees?
30. 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
31. Are employees in your unit familiar with the University's Travel Policy? (Reference: Travel Policy 515)
32. Are travel plans made sufficiently in advance (whenever possible) to obtain the most favorable transportation rates?
33. Are travelers required to provide original receipts for all travel expenses over $25?
34. When traveling internationally on federal grants, are domestic carriers used when departing from/arriving in the United States? (Reference: Fly America Act)
35. Does the review of travel expenses include verification that unallowable expenses (OMB Circular A-21) are not charged to federally-funded grants? (Reference: Office of Management and Budget (OMB) Circular A-21)
PURCHASE CARD (P-CARD) YES PART NO NA
36. Are monthly P-Card statements (including Banner internal transaction reports) reconciled every month and retained with required supporting documentation, i.e., Meals and Entertainment Form, and itemized receipts? (Reference: Purchasing Card (P-Card) Procedures)
37. Does the cardholder's supervisor (or designee) review the monthly statements and initial/sign and date to indicate a review has been completed?
REPORTING MISCONDUCT - ETHICS YES PART NO NA
38. Have any unusual trends or discrepancies in accounts been noticed recently?
39. Are unit personnel aware of the Utah State University Hotline? (Reference: Report Concerns Hotline)
40. Are all employees familiar with the University's Administrative Code of Conduct? (Reference: University Administrative Code of Conduct)
41. In your unit, do supervisors exhibit high ethical values, personal and professional integrity, and compliance with University policies?
GOVERNMENTAL REGULATIONS YES PART NO NA
42. Are unit employees informed about all applicable federal and state laws/regulations, which govern the unit's activities?
43. 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 Guidelines and Student Records (Federal Statute: Family Educational Rights and Privacy Act of 1974 [FERPA])Policy 504)
44. Does your unit receive federal grants?
45. Are your unit's project directors sufficiently familiar with OMB Circular A-21's cost principles governing allowable costs and activities? (Reference: Office of Management and Budget (OMB) Circular A-21)
46. 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?
INVENTORY - ASSET MANAGEMENT YES PART NO NA
47. Are your unit's personnel familiar with University policies and procedures for maintaining and disposing of equipment? (Reference: Equipment Management Policies and Procedures)
48. Does the unit maintain a detailed log of equipment and other assets?
49. Does the unit perform a periodic inventory of assets (at least annually)?
 
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