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Internal Control Testing Matrix

Scheduled Completion date in BOLD, actual date replaces XXX

  High-Risk Area




  Property Control 2/10/2016 XXX XXX
  Computer Operations 2/10/2016 XXX XXX
  Disaster Planning & Recovery 2/10/2016 XXX XXX
  OSC Accounts Payable  Advisory 28   2/26/2016 XXX XXX

 High Risk Area




  Revenue/Cash Management  4/6/2017 XXX XXX
  Personnel & Payroll   4/6/2017 XXX XXX
  General Control Environment   4/6/2017 XXX XXX
  OSC Accounts Payable  Advisory 28 3/2/2017  XXX XXX

 High Risk Area




  Procurement 4/10/2018 XXX XXX
  Financial Aid 4/10/2018 XXX XXX
  OSC Accounts Payable  Advisory 28 2/28/2018 XXX XXX


Preparing for an Internal Control review - 

Before we perform a review, an introductory memo is emailed to the department head. This memo requests some preliminary information that typically includes:

  • Organizational chart
  • Departmental policies and procedures
  • Fund center number(s) used by the department for recording revenue and expenses
  • List of areas that you consider to be a risk or concern

In addition, it is helpful if your staff is made aware of the review and notified that we will be there as a business partner to help assess the internal controls in the department.


Last Updated: 8/30/18