Resources for Managers

Courtesy of University of California, San Diego

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.

Business process self-assessment (BPSA)

BPSA allows departments to evaluate the effectiveness of their business processes using a variety of specific criteria. The following BPSA tools are available for academic departments to assess their activities.
Periodically, surveys are administered to a random sample of employees in participating departments across the campus. The type of survey that an employee receives depends on whether they are faculty or staff. Surveys are often customized to meet the needs of the particular self-assessment process agreed to with management. See sample surveys for:
Survey Consultations
Audit Services will meet with department management to discuss survey results upon request.
Audit Services will facilitate two to four hour workshops, in which process owners evaluate the effectiveness of their processes using exercises, discussion, and development of action plans as needed.
Self-Assessment Guidance
Departments can apply a risk-based approach to review financial activity using FinancialLink tools, a Departmental Self-Assessment Model, and the Audit Services Guidance Matrix (PDF).
Selected BPSA tools are often incorporated into our traditional audits.

Other resources


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