Internal Control Self-Assessment Surveys
Introduction
Each agency is responsible for establishing and maintaining an effective system of internal control. Internal controls can provide reasonable, but not absolute, assurance that an agency’s objectives—including the prevention or detection of fraud, waste and abuse—will be met. The objectives of internal control include the reliability of financial reporting, feedback on achieving organizational strategic goals, safeguarding of assets, increased efficiency, and compliance with laws, regulations, policies, and the terms of contracts and grants. More information about internal controls and minimal internal control structure requirements can be found in Topic 05 of the State of Arizona Accounting Manual (SAAM). The internal control self-assessment (ICSA) is meant as a catalyst to improve agency operations and achieve agency objectives.
Surveys may be submitted at any time during the fiscal year. We encourage all agencies to submit surveys as each one is completed; we do not require that all surveys be submitted at once. However, SAAM 0526 requires that agencies complete all surveys no later than April 30, 2023.
Surveys
Google Forms are used for agency submission. Use the link titled Survey next to the correct internal controls section to complete the appropriate survey. Links to PDFs of survey content are provided as an agency resource.
| Survey Name | Survey | Last Updated | |
|---|---|---|---|
| Cash, Cash Receipts, Accounts Receivable and Billing | Survey | 07-2022 | |
| Control Environment | Survey | 07-2022 | |
| Financial Reporting and Budgeting | Survey | 07-2022 | |
| Fixed Assets and Inventory | Survey | 07-2022 | |
| Grants | Survey | 07-2022 | |
| Human Resources and Payroll | Survey | 07-2022 | |
| Imprest Funds, Revolving Funds and Petty Cash | Survey | 07-2022 | |
| Information Technology | Survey | 07-2022 | |
| Purchasing and Accounts Payable | Survey | 07-2022 | |
| Travel | Survey | 07-2022 |
Additional Information
- Please submit only one response per survey for each agency.
- Agencies may submit surveys at any time during the fiscal year but no later than April 30, 2023.
- Google Forms is the survey tool used to gather responses. If you sign-in to your Google account, Google will save draft surveys responses for up to 30 days, which is helpful if you cannot complete the survey in one sitting.
- The person who submits the survey will receive a copy of the agency’s response via email immediately after the survey is submitted. This email contains a link that allows the submitter to modify their survey responses at any time up until the survey period has closed. We recommend you maintain a copy for your records.
- If your agency contracts with CSB in a full service capacity, CSB will work with you to complete your survey. However, CSB will require approval from your agency’s Executive Director and CFO or CFO Designee attesting they have reviewed the survey and agree with the responses. Additionally, your agency will be responsible for submitting the survey online.
- If your agency submitted a response for previous fiscal years’ surveys and would like to obtain a copy of the survey, email ADOA GAO Internal Audit at [email protected].
- If you have internal control questions at any time, contact ADOA GAO Internal Audit at [email protected].
- If you have questions about a survey item, or your response is of a sensitive nature, contact GAO Internal Audit directly to discuss in advance of completing your survey.
- If you need to update your CFO or CFO Designee, email ADOA GAO at [email protected]
- Additional training related to internal controls is available through the Employee Learning Portal. The course code is provided below.
| Name | Course Code | Course Type | Last Updated |
|---|---|---|---|
| Internal Controls Training | INTCONTR_S | Virtual Training | 08-2021 |
