Attachment_D.5_-_Intenal_Control_Env._Checklist.xlsx
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- SOL-620-16-000001
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ATTACHMENT D.5 - Control Environment Assessment Checklist
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Cont. Env.
ATTACHMENT D.5 CONTROL ENVIRONMENT ASSESSMENT CHECKLIST (ADS 591, last revised 01/09/02)
| Organization: | |
| Award No.: | |
| Effective Date: | |
| Award Amount: | |
| Type of Organization: | |
| Assessment Conducted by: | |
| Period of Assessment: | |
| Control environment risk factors incorporate management's attitude, awareness and actions concerning an organization's control environment. It is important that the individual performing the risk assessment obtain sufficient knowledge of the control environment to determine whether the collective effect of these factors establishes, enhances or mitigates the effectiveness of the specific control techniques. In making this determination, the reviewer should consider the following factors and their effect on the organization's internal controls. | |
| The specific conditions listed below may indicate the presence of control environment weaknesses. |
| AREAS/CONDITIONS | ANSWER | Answer Based On: | Doc. | |||||||
| Yes | No | N/A | Inquiry | Obsn. | Test | Ref. | REMARKS | |||
| A. | Management's Philosophy and Operating Style: |
| 1 | Management lacks concern about internal controls and the environment in which specific controls function. |
| 2 | Management demonstrates an aggressive approach to risk taking and accounting policies. |
| 3 | Management is slow to respond to crisis situations in both operating and financial areas. |
| 4 | Management uses unreliable and inaccurate information to make business decisions. |
| 5 | Unexpected reorganization or replacement of management staff or consultants occurs frequently. |
| 6 | There is a high turnover of management personnel. |
| 7 | Management is overly optimistic regarding performance of programs and activities, and financial estimates consistently prove to be significantly overstated or understated. |
| 8 | Management is not able to adapt to new or untraditional roles required to meet the changing needs of the organization. |
| 9 | Communication and feedback systems within the organization are inadequate. |
| 10 | The organization’s financial sustainability is questionable. |
B. The Entity's Organizational Structure:
| 1 | The organizational structure is inappropriate for the entity's size and complexity. |
| 2 | The structure inhibits segregation of duties for initiating and recording transactions and maintaining custody over assets. |
| 3 | Delegation of responsibility and authority is inappropriate, and the number of supervisors is inadequate or supervisors are inaccessible. |
| 4 | Inexperienced and/or incompetent accounting personnel are responsible for transaction processing. |
| 5 | Policies and procedures are established at inappropriate levels. |
| 6 | A high degree of manual activity is required in capturing, processing and summarizing data. |
| 7 | Activities are dominated and controlled by a single person or a small group. |
| 8 | The potential exists for officials of the organization to obtain financial or other benefits on the basis of decisions made or actions taken in an official capacity. |
| 9 | Organizational conflict of interest exists and is an accepted practice. |
| 10 | The organization is highly centralized with minimal review provided by top management. |
| 11 | The organization is highly decentralized with minimal review provided by branch managers or other sub-organization management. |
| 12 | The organization has many subrecipients or branches in many in numerous geographical locations. |
C. Methods of Assigning Authority and Responsibility:
| 1 | The entity's policies are inadequate regarding the assignment of responsibility and the delegation of authority for such matters as organizational goals and objectives, operating functions and regulatory requirements. |
| 2 | Employee job descriptions do not adequately describe specific duties, responsibilities, reporting relationships and constraints. |
D. Management's Monitoring of Performance:
| 1 | Management is not sufficiently involved in reviewing the organization's performance. |
| 2 | Management control methods are inadequate to investigate unusual or exceptional situations and to take appropriate and timely corrective action. |
| 3 | Management's follow-up action is not timely or inappropriate in response to communications from external parties, including complaints, notification of errors in transactions with parties and notification of inappropriate employee behavior. |
E. Human Resources Policies and Practices:
| 1 | Human resources policies for hiring, retaining and rewarding capable people are inadequate. |
| 2 | Standards and procedures for hiring, promoting, transferring, retiring and terminating personnel are insufficient. |
| 3 | Training programs do not offer employees the opportunity to improve their performance, encourage their advancement or provide a vehicle for addressing employee or organizational weaknesses relative to new laws, regulations and policies. |
| 4 | Written job descriptions and reference manuals are inadequately maintained. |
| 5 | The channels of communication for employees reporting suspected improprieties are inappropriate. |
| 6 | Policies on employee supervision are inappropriate or obsolete. |
| 7 | Policies and procedures do not provide for employee empowerment nor do they encourage and support risk taking and initiatives for performance improvement. |
F. Budget Control:
| 1 | Little or no guidance material and instructions are available to provide direction to those preparing the budget. |
| 2 | The budget review, approval and revision process is not defined or understood. |
| 3 | Management demonstrates little concern for reliable budget information. |
| 4 | Management participation in directing and reviewing the budget process is inadequate or limited. |
| 5 | Management is not involved in determining when, how much and for what purpose expenditures can be made. |
| 6 | Actual expenditures are not periodically compared to budgets. |
G. Compliance with Laws and Regulations:
| 1 | Management is unaware of applicable laws and regulations and potential problems. |
| 2 | A mechanism to inform management of the existence of illegal acts does not exist. |
| 3 | Management neglects to react to identified instances of noncompliance with laws and regulations. |
| 4 | Policies and procedures for complying with laws and regulations are weak or nonexistent. |
| 5 | Policies on such matters as acceptable business practices, conflicts of interest and codes of conduct are weak or nonexistent. |
| 6 | The organization and/or its subrecipients are receiving USAID funding for the first time and are not familiar with our compliance requirements. |
H. Changing Conditions:
| 1 | The mechanisms for identifying and communicating events, activities and conditions that affect operations or financial reporting objectives are insufficient. |
| 2 | Accounting and/or information systems are not modified in response to changing conditions. |
| 3 | Consideration is not given to designing new or alternative controls in response to changing conditions. |
| 4 | Management is unresponsive to changing conditions. |
Overall Risk Level Suggested Actions
| High | A full scope Annual |
| Recipient Audit until the risk | |
| is reduced. |
| Medium | A full scope recipient audit on |
| 30% of this category every | |
| 3 years and interim reviews as | |
| deemed necessary. |
| Low | Interim reviews as deemed |
| necessary |
Based on a percentage of "NO" Answers to the checklist questions, a "suggested" determination of risk level would be as follows:
High 70% to 100% of answers are NO
Medium 31% to 69% of answers are NO
Low 0% to 30% of answers are NO
Appendix 1
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