Internal Control Self-Assessment (ICSA) is a technique used by organizations to assess the effectiveness of its risk management and control processes. The purpose of ICSA is to provide an understanding of the internal control structures of the State and its agencies and to use responses to assist agencies in determining their internal control needs and, if applicable, improving their internal control environments.
SAAM 05-26 requires that agencies complete the ICSA surveys as follows:
Due Date (Last Business Day of) | Survey No. & Survey Topics | Number of Items |
October | Survey 1: Control Environment | 14 |
December | Survey 2: Financial Reporting & Budgeting; Billing & Collections | 18 |
February | Survey 3: Purchasing & Accounts Payable; Inventory; Fixed Assets | 23 |
April | Survey 4: Human Resources & Payroll; Information Technology; Grants | 24 |
The survey links below are to be used by all agencies except those that use the Central Services Bureau (CSB) for all agency accounting needs.
The survey links below are to be used by agencies that use CSB for all agency accounting needs.
The links below are available for distribution to individuals for feedback on the applicable internal controls. Use this feedback to create your single survey submission.
The documents below contain the changes between FY2017 ICSA Surveys and FY2018 ICSA Surveys.
The document below contains information about the ICSA survey. It is recommended that this document be reviewed by agencies periodically.