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Internal Audit Risk Assessment Checklist
Section 1: Degree Of Reliance On Information Technology/Reporting
1. 1. Are computer systems other than SAP operated within the department?
Yes
No
N/A
2. 2. Does the department have any external reporting requirements?
Yes
No
N/A
3. 3. Have procedures been established to back up data files, including the identification of all critical data files and programs on workstations and servers?
Yes
No
N/A
Section 2: Management Concerns
1. 1. Does management have any specific concerns regarding meeting departmental goals, fraud, departmental confidentiality, current operating procedures, etc.?
Yes
No
N/A
Section 3: Quality Of The Control Environment
1. 1. Have administrative personnel changes occurred within the department?
Yes
No
N/A
2. 2. Have major program modifications occurred?
Yes
No
N/A
3. 3. Have departmental procedural problems been noted by the departmental chair/director?
Yes
No
N/A
4. 4. How long since the last audit?
Yes
No
N/A
5. 5. Are monthly reconciliations performed on all departmental revenues and expenditures (compare documents to SAP postings)?
Yes
No
N/A
Section 4: Business Exposure
1. 1. How many programs/areas are encompassed within the department?
Yes
No
N/A
2. 2. What is the amount of the total departmental budget?
Yes
No
N/A
3. 3. What is the amount of total department revenue?
Yes
No
N/A
4. 4. How many full-time employees (FTE) for all programs/areas?
Yes
No
N/A
Section 5: Public & Political Sensitivity
1. 1. How sensitive is the department to bad media publicity?
Yes
No
N/A
2. 2. How much effect could politics have on meeting departmental goals?
Yes
No
N/A
Section 6: Compliance Requirements
1. 1. Is the department governed by external regulations other than state law?
Yes
No
N/A
2. 2. Does the department have external audits?
Yes
No
N/A