UCSD - Audit & Management Advisory Services - Internal Control Questionnaire

Transcription

1 Persn Cmpleting ICQ: Date: OBJECTIVES The auditr will use the ICQ answers t assist in accmplishing the fllwing bjectives: T analyze cntrls ver cash receipts T determine that internal cntrls are effective and adequate t prvide safeguards ver assets, sales, recharges, billings and cllectins. T determine that the unit is perating its cash and recharge activity efficiently and effectively. T verify that financial reprts related t cash and recharge peratins are accurate, timely and cmplete. 1 What types f revenue generating peratins d yu have? A What is the annual dllar amunt f each and des it invlve cash? 2 Is individual accuntability fr cash maintained at all times? (i.e., nce an emplyee has accepted cash and prepared a cash receipt, is that emplyee able t secure the cash s that n ther emplyee has access t it?) A Is the emplyee s access t cash B limited based n functin? Are surprise cash cunts cnducted n a peridic basis? 3 Are transfers f cllectins between custdians dcumented? 4 Are all checks made payable t the Regents f the University f Califrnia, Regents - UC, r UC Regents? 5 Are all checks restrictively endrsed immediately upn receipt and identified by accepting cashier? Page 1 f 6

2 6 Are all cllectins recrded n a receipt prducing cash register r an fficial University f Califrnia pre-numbered receipt? A Are any receipt bks ther than fficial UC pre-numbered receipt bks used? B Are cash receipts cunted and balanced n a daily basis? 7 Is the numerical sequence f cash receipts mnitred? 8 Are cash receipt frms pre-signed? 9 Fr vided receipts: A Are all cpies f the dcument invlved retrieved? B Are all reasns fr the vided transactins explained n the dcuments? C Are the vided dcuments apprved, in writing, by supervisry persnnel? 10 Are reimbursements fr persnal use f departmental resurces (e.g. phtcpy/telephne etc.) r depsits fr keys adequately secured and depsited in University accunts? 11 Is cash cunted in an area nt visible t custmers r ther nn-emplyees? 12 Are cash cllectins stred apprpriately based n the cash limits described in BUS 49, Plicy IX.5? A Hw frequently is cash depsited with the Central Cashier? B C D Wh verifies the cash depsit? Is the safe cmbinatin given nly t supervisry and senir persnnel wh cmmit the cmbinatin t memry? Is the recrding f the cmbinatin maintained away frm the safe? Page 2 f 6

3 E Is the cmbinatin changed whenever a persn having the cmbinatin leaves the emply f a special r subcashier statin, r at least nce a year? F Is a lg maintained shwing the dates and reasns fr the cmbinatin changes? G Is the safe lcked between depsits during business hurs? H Is the safe n wheels, i.e., can it be mved arund the ffice? 13 If a cash register is used: A B C Des it print a receipt fr each transactin with the date, campus, department, cashier, and transactin number? Des it prduce a custmer receipt? Is it cntrlled by cnsecutive numbers imprinted autmatically ppsite each transactin n the audit receipt and the custmer receipt? D Is the ring-up amunt visible t bth the custmer and the cashier? E Is a separate lckable cash accumulating key, cash register drawer, and cash drawer insert prvided fr each cashier? F Is each cashier prvided with a separate lckable cmpartment fr change funds t which nly that cashier has access? G Are funds r prperty nt related t the peratin f the University stred in the safe/vault? 14 Des the department maintain any utside bank accunts? A If yes: 1 Is the accunt authrized? 2 What are the surces and uses f funds? 3 Wh has access t the funds? Page 3 f 6

4 4 Wh recnciles the accunt? 5 Wh reviews and apprves the recnciliatin? 15 Are all Cashiers aware f BUS 49 and that it is available n the web? A Have all cashiers received Cash Handling training as described in BUS 49, Plicy IX.15? 16 Are cpies f the Memrandum f Cash (MTC) and supprting detail frwarded directly t the Cashier s Office r the Accunting Office, as apprpriate, n the day f depsit? A Are the MTC s apprved by a supervisr? B Are cash receipts cmpared t depsit recrds? 17 Is the depsit reviewed and recnciled t the general ledger n a timely basis? 18 Are backgrund checks perfrmed n emplyees with cashiering duties in accrdance with UCSD Implementing Prcedures (HR-S-1) 21/Appintment? A Are emplyees with cashiering duties bnded under the Universities selfinsurance prgram, in accrdance with BUS 49, Plicy IV.1? 19 Des the department engage a third party t assist in the prcessing and management f cash? (e.g. lckbx services, credit/debit card prcessing, web/internet interfaces t clients etc.) A Has the Banking Services Grup apprved the third-party relatinship if the third-party is in pssessin f University assets t prcess University cash, cash equivalents and/r ACH entries? Page 4 f 6

5 Recharge Activities 20 Des the unit prvide gds r services t nn-university custmers? A If yes: 1 What is the nature f these services, 2 What is the revenue frm these activities fr the Fiscal Year, 3 D these gds and services: a Meet the test fr uniqueness? b Qualify as unrelated business incme? c Is differential incme assessed? Hw much? Basis? 21 Is credit extended t nn-university custmers? A What prcess is in place t mnitr accunts receivable? 22 Des the department submit recharge rates t the Recharge Rate Review Cmmittee? A Hw ften? B Date f last review? 23 Hw d yu insure that the rates charged are in agreement with apprved rates? 24 Hw d yu ensure that the recharge budgets and statements prvide fr full cst recvery? 25 Are any f the recharge activities running a deficit balance? If yes,: A What is the reasn? B Is there a plan t insure the deficit des nt significantly affect the fiscal viability f the unit? 26 Are cst estimates prvided t custmers fr apprval prir t the start f the service r distributin f the gds? Page 5 f 6

6 27 Des the department prvide recharge service gds nly upn receipt f an apprpriate request frm submitted by a user, r is a lg maintained? 28 D the frms, lgs, r prcedures fr recharges indicate: A Gds r service prvided, B Cst, C number fr the index t be charged, and D Apprpriate department apprval? 29 Hw ften d yu publish yur recharge schedule f rates and prices? 30 Hw d yu maintain a recrd f rders and charges t requesting departments? 31 Are the same rates being charged t all custmers fr identical services/gds? 32 Hw d yu verify that the recharge apprver has the authrity t d s? 33 Are recrded revenues recnciled t independent estimates? 34 D recharge users receive detailed billing/statements fr each sale f gds/services? Page 6 f 6