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1、Control Self-Assessment Workshop Control Self-AssessmentWorkshopPARTICIPANTS MANUALTHE UNIVERSITY OF TEXAS SYSTEM introductionTO:U. T. System EmployeesFROM:William H. CunninghamRE:Control Self-Assessment WorkshopThank you for attending todays workshop. Not long ago, a series of highly publicized fra
2、uds occurred in higher education which led to the formation of a System-wide committee to study internal control throughout The University of Texas System. The committee recommended, among other things, an internal control training program for employees. The first U. T. System course on internal con
3、trol was entitled Effectively Controlling Risks-A Balancing Act. It was taught throughout the U. T. System to all department chairs, directors, deans, and other senior administrators. The course lasted approximately two hours and provided administrative officials a high-level understanding of intern
4、al control.This Control Self-Assessment Workshop is designed to facilitate a departments self-assessment of its internal control over operations, financial reporting, and compliance activities. The workshop is divided into two sessions. The first session explains how to self-assess internal control
5、over a departments significant activities and processes. The second session, held a few weeks later, is a series of Risk/Control Worksheet presentations by the departments employees. Public entities and private companies all over the United States and Canada are finding that control self-assessment
6、workshops are a highly effective way to enhance and to monitor internal control.An important message to be communicated in this workshop is that internal control is, to some degree, everyones responsibility. Therefore, I encourage you to participate actively in the workshop, to perform a thorough co
7、ntrol self-assessment, and to take steps to ensure that internal control within the U. T. System is adequately designed, properly executed, and effective. acknowledgmentsThis workshop is a presentation of internal control concepts and applications as described in Internal Control-Integrated Framewor
8、k which is published by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Member organizations of the Treadway Commission are as follows:American Institute of Certified Public AccountantsAmerican Accounting AssociationThe Institute of Internal AuditorsInstitute of Manageme
9、nt AccountantsFinancial Executives InstituteSince its publication in September of 17992, Internal Control-Integrated Framework has become the generally accepted internal control standard in the United States. The material presented in this participant's manual is a highly summarized compendium
10、of COSO's publication. Internal Control-Integrated Framework may be obtained from the AICPA Order Department by calling 1-800-862-4272.The internal control questionnaires which are presented as appendices to this manual are derived from Control Assessment Tool (CAT), a software program which pr
11、ovides computer support for control self-assessments. More information about CAT may be obtained from the Association of College and University Auditors (ACUA) at 708-922-1034.This manual and associated materials were developed by:Scott Scarborough, CPA, CIAThe University of Texas System Audit Offic
12、e201 West 7th Street ASH 5Austin, Texas 78701 table of contentsSession #1Introduction1Acknowledgments2Workshop Objectives5Self-Assessment Process6Internal Control Defined7Internal Control Process8Control Environment9Case Study10Control Environment Tips11Control Environment Evaluation12Goals & Ob
13、jectives13Group Exercise14Risk Assessment15Individual Exercise16Risk Assessment Tips17Risk / Control Worksheet18Sample Worksheet19Sample Flowchart20Control Activities21Approvals22Reconciliations23Reviews24Asset Security25Segregation of Duties26Information Systems27General Controls28Application Contr
14、ols29Individual Exercise30Information & Communication31Monitoring32Session #1 To Do List33Worksheet Checklist34Summary Test35Session #1 Evaluation36Session #2Worksheet Presentations37Testing & Reporting38Model Report39Internal Auditors Report40Session #2 To Do List41table of contents (cont.)
15、Testing Plan - Part I42Testing Plan - Part II43Workshop Evaluation44Sample Risk/Control WorksheetsAppendix A: Travel Worksheet45Appendix B: Travel Flowchart46Appendix C: Budgeting Worksheet47Appendix D: Budgeting Flowchart48Appendix E: Purchasing Worksheet49Appendix F: Purchasing Flowchart50Appendix G: Vacation/Sick Leave Worksh
