TAILIEUCHUNG - Internal Control Management and Evaluation Tool

As SUNY New Paltz administrators strive to achieve the college’s mission and goals and to provide accountability for their operations, they need to continually assess and evaluate their internal control structure to assure that it is well designed and operating effectively, appropriately updated to meet changing conditions, and provides reasonable assurance that the objectives of the department are being achieved. Specifically, managers need to examine internal control to determine how well it is performing, how it may be improved, and the degree to which it helps identify and address major risks for fraud, waste, abuse, and mismanagement | Revised January 2006 Internal Control Management and Evaluation Tool INTRODUCTION As SUNY New Paltz administrators strive to achieve the college s mission and goals and to provide accountability for their operations they need to continually assess and evaluate their internal control structure to assure that it is well designed and operating effectively appropriately updated to meet changing conditions and provides reasonable assurance that the objectives of the department are being achieved. Specifically managers need to examine internal control to determine how well it is performing how it may be improved and the degree to which it helps identify and address major risks for fraud waste abuse and mismanagement. Using This Document This document is an Internal Control Management and Evaluation Tool. Although this tool is not required to be used it is intended to help managers and evaluators determine how well the college s internal control is designed and functioning and help determine what where and how improvements when needed may be implemented. This tool is based upon the guidance provided by the Federal Government Accountability Office GAO . The document provides the context for the use and application of this tool. Consequently users of this tool and managers and staff in general should become familiar with their standards. In addition it would be helpful if users who are not experienced in internal control matters have access to persons who have such experience. The tool is presented in five sections corresponding to the five standards for internal control control environment risk assessment control activities information and communications and monitoring. Each section contains a list of major factors to be considered when reviewing internal control as it relates to the particular standard. These factors represent some of the more important issues addressed by the standard. Included under each factor are points and subsidiary points that users should consider

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• IT Auditing
• separate discipline
• Process Environment
• paperless trails
• IT governance
• programmed control
• Auditing services
• Assurance services
• Financial statement auditing
• Auditing business processes
• Auditing internal control
• Auditing the purchasing process
• Auditing the financing
• Internal auditing services
• Auditing demands logic
• Financial statement auditing environment
• Auditing environment
• Protect information systems
• Auditing Techniques
• Audit process
• Auditing entity level controls
• Auditing data centers
• Auditing Routers
• Auditing Windows Operating Systems
• Auditing databases
• Auditing storage
• Auditing WLAN
• Auditing Cloud Computing