Separation of duties
One important element of good internal controls is an adequate separation of duties. In other words, good business practices ensure that all departmental transactions reflect appropriate University business by ensuring that no one individual employee can complete a significant business transaction in its entirety. Separation of Duties Matrix (PDF)
In addition to proper segregation of duties, it is important for departments to take certain actions upon the separation of departmental employees: Department Checklist for Separating Employees.
Internal control questionnaires
During the course of a departmental audit, Audit Services frequently uses internal control questionnaires (ICQ) for purposes of obtaining information and evaluating business processes. Departments can use the following ICQ sample documents to evaluate their business processes.
- Payroll and Personnel (PDF)
- Non-Payroll Expenditures (PDF)
- Cash and Recharge Activities (PDF)
- Contract and Grant Administration (PDF)
- Computer Environment (PDF)
- Equipment Inventory (PDF)
- Petty Cash and Scrip (PDF)
- General Questions (PDF)
Please also see UCOP's Understanding Internal Controls: A Reference Guide for Managing University Business Practices (PDF).
Business process self-assessment (BPSA)
- Self-Assessment on Fraud (PDF)
- Guidance for the Use of FinancialLink to Self-Monitor Financial Internal Controls (PDF)
- The Audit Services Financial Snapshot Query can be used to obtain a high level summary of your department’s sources and uses of funds over a given period. Financial Snapshot Instructions (PDF)
- UCOP and UCSD Policy Reference Summary (PDF)
- Records Retention: Audit Services developed an excerpt of the records disposition schedules summarizing documents that we judgmentally chose, based on what Audit Services considered beneficial to academic departments.
To read full descriptions and register for a course, log in at UC Learning and search for these course titles:
- The Red Flags of Fraud
- Protocols for Surviving an Audit
- Internal Controls: What Are They, and Why You Should Care
- Financial Link: Risk-based Analysis