The questions included in this tool can be used by management to perform a control self-assessment of their operations.
Sample questions include: Have any new systems been implemented or existing systems been modified? If so, do these changes result in process changes that significantly affect the controls within this area? Based on your assessment, would you conclude that your control environment, with respect to this process, is primarily system-based or manual in nature? What metrics do you review or procedures do you perform to assess the adequacy of the controls relative to this process?
Checklists & Questionnaires
Internal Controls Structure Questionnaire
Treasury and Cash Management Audit Work Program
Risk & Control Matrices - RCMs