Internal Control Questionnaire document tracking
Has anyone used Internal Control Questionnaires (ICQ) in their Internal Control process. These ICQ's were compiled by the National Association of State Auditors, Comptrollers and State Treasurers, NASACT in 2013.
Our state has numerous agencies that self evaluate and complete the ICQ's regarding different areas of operations that impact the financial statements of the State. We then make field visits and ask key questions on the ICQ to confirm that the agency understood the question and control, and if they answered based on actual practice.
We track their completion and submission of the ICQ's. We rotate the ICQ's such that they re-review them once every 5 years, except for Cash Receipts and Cash Disbursements which are completed every other year.
Currently we use word documents that are downloaded by the agencies from our webpage, and completed, then sent back to us via email, as pdf's after review and being signed by the completer, the CFO and the Executive Director. A copy is given to the Internal Audit group if one exists for the agency.
Currently we us an access database to track progress on the return of the completed ICQ's.
Any and all ideas pertaining to the process will be greatly appreciated.
-
ICQs might be something Workiva can create as a template, or you can submit them to the MarketPlace and others can then use them.
0
It would be great if there were standard templates, but you should be able to use Certifications and re-create the questionnaires. That allows you to track completion.
0请先登录再写评论。
评论
2 条评论