Numeric Scoring for Surveys of Subjective Opinions

Some of the following exhibits ask survey respondents to quantify how strongly they agree or disagree that specific controls are implemented and operating effectively. For those exhibits, suggested descriptions for each score are:

The score assigned may sometimes be subjective but should be based on the knowledgeable and experienced respondent's understanding about the control in question. A more systematic method of defining what each score means based on the perceived reliability level of each control is useful.

The table below (Exhibit 14, page 39) assigns a "control reliability level" based on five factors:

1. Supporting documentation for the control's design and its operation
2. Employee awareness and understanding of the control
3. Perceived value of the control to employees
4. The extent to which the control procedure is formal and standardized
5. The extent to which the control is monitored

Summary of Internal Control Reliability Model* (Exhibit 14)

After assessing each control's reliability level, the respondent would then "translate" that reliability level into a score, as shown in the table below (Exhibit 15, page 40).

Translating "Reliability Level" into a Score for Each Control (Exhibit 15)

This scoring method is not mandatory and appears here for management consideration. Management may devise alternate methods and modify the exhibits accordingly. Whichever scoring or other answering scheme is used, management should take care to ensure that the assessment is done by someone with the appropriate background, experience, and training in the area under consideration and that instructions are clear so that respondents provide meaningful feedback.

Assessment Guide Downloads

All of the following assessment guides are in Microsoft Word format. Although the documents are password protected to allow the forms to work correctly, the password is blank so that documents may be modified as necessary.

Stage 1 - Agency-Level Internal Control Assessment Guide

• Control Environment Assessment Guide (pages 40-45)

  • Exhibit 16: Ethics [Word]
  • Exhibit 17: Management's Commitment to Professional and Technical Competence [Word]
  • Exhibit 18: Organizational Structure [Word]
  • Exhibit 19: Assignment of Authority and Responsibility [Word]
  • Exhibit 20: Human Resources Standards [Word]
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• Agency-Level Risk Assessment Guide (pages 46-48)

  • Exhibit 21: Risk Assessment [Word]
  • Exhibit 22: Risk Response [Word]
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• Agency-Level Control Activity Assessment Guide (pages 49-54)

  • Exhibit 24: Control Activities Applicable to All Fiscal Processes [Word]
  • Exhibit 25: Control Activities Applicable to Accounting Administration [Word]
  • Exhibit 26: Control Activities Applicable to Any General Ledger [Word]
  • Information System General Controls
    • Exhibit 27: System Risk Assessment [Word]
    • Exhibit 28: Agency-wide Security Management Program [Word]
    • Exhibit 29: Access Control [Word]
    • Exhibit 30: Application Software Development & Change Control [Word]
    • Exhibit 31: System Software Control [Word]
    • Exhibit 32: Segregation of Duties [Word]
    • Exhibit 33: Service Continuity [Word]
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• Agency-Level Information and Communication Assessment Guide (pages 55-57)

  • Exhibit 34: Information Questionnaire [Word]
  • Exhibit 35: Communication Questionnaire [Word]
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• Agency-Level Monitoring Assessment Guide (pages 58-59)

  • Exhibit 36: Monitoring Questionnaire [Word]
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Stage 2 - Process or Transaction-Level Control Assessment (pages 60-67)

• Process Control Assessment Step 4 - Perform a risk assessment of each fiscal process.
  (Appendix A-1 - Process or Transaction-Level Control Questionnaires)

  • Exhibit 42: CAPP 20105 - Appropriations - Appropriations, Allotments, and Transfers [Word]
  • Exhibit 43: CAPP 20110 - Appropriations - Operating Expenditure Plan [Word]
  • Exhibit 44: CAPP 20205 - Cash Receipts - Deposits [Word]
  • Exhibit 45: CAPP 20305 - Cash Disbursements - Receiving Reports [Word]
  • Exhibit 46: CAPP 20310 - Cash Disbursements - Expenditures [Word]
  • Exhibit 47: CAPP 20315 - Cash Disbursements - Prompt Payment [Word]
  • Exhibit 48: CAPP 20325 - Cash Disbursements - Revenue Refunds [Word]
  • Exhibit 49: CAPP 20330 - Cash Disbursements - Petty Cash [Word]
  • Exhibit 50: CAPP 20340 - Cash Disbursements - Capital Outlay [Word]
  • Exhibit 51: CAPP 20345 - Cash Disbursements - Moving and Relocation [Word]
  • Exhibit 52: CAPP 20350 - Cash Disbursements - Non-State Funds [Word]
  • Exhibit 53: CAPP 20355 - Cash Disbursements - Purchase Charge Cards [Word]
  • Exhibit 54: CAPP 20405 - Inter-Agency Transactions [Word]
  • Exhibit 55: CAPP 20410 - Intra-Agency Transactions [Word]
  • Exhibit 56: CAPP 20505 - Accounts Receivable [Word]
  • Exhibit 57: CAPP 20605 - Federal Grants Management [Word]
  • Exhibit 58: CAPP 20705 - Indirect Cost Recovery [Word]
  • Exhibit 59: CAPP 20805 - Loans Payable [Word]
  • Exhibit 60: CAPP 20905 - CARS Reconciliation Procedures [Word]
  • Exhibit 61: CAPP 70220 - CARS Security [Word]
  • Exhibit 62: CAPP 30105 - Fixed Assets - FAACS Overview [Word]
  • Exhibit 63: CAPP 30205 - Fixed Assets - Fixed Assets Acquisition Method [Word]
  • Exhibit 64: CAPP 30210 - Fixed Assets - Fixed Assets Acquisition Valuation [Word]
  • Exhibit 65: CAPP 30305 - Fixed Assets - Classification - Capitalized or Controlled Fixed Assets [Word]
  • Exhibit 66: CAPP 30310 - Fixed Assets - Classification - Fixed Asset Categorization [Word]
  • Exhibit 67: CAPP 30315 - Fixed Assets - Classification - Nomenclature Codes [Word]
  • Exhibit 68: CAPP 30405 - Fixed Assets - Asset Revaluations - Additions, Renovations, and Repairs [Word]
  • Exhibit 69: CAPP 30505 - Fixed Assets - Asset Control and Management - Physical Inventory [Word]
  • Exhibit 70: CAPP 30510 - Fixed Assets - Asset Control and Management - Maintenance [Word]
  • Exhibit 71: CAPP 30605 - Fixed Assets - Asset Depreciation - Useful Life [Word]
  • Exhibit 72: CAPP 30610 - Fixed Assets - Asset Depreciation - Methods and Calculations [Word]
  • Exhibit 73: CAPP 30705 - Fixed Assets - Surplus Property - Surplus Property Management [Word]
  • Exhibit 74: CAPP 30805 - Fixed Assets - Asset Disposal - Disposal Management [Word]
  • Exhibit 75: CAPP 30905 - Fixed Assets - Reconciliation and Error Correction [Word]
  • Exhibit 76: CAPP 31005 - Fixed Assets - Fiscal Year-End Reporting [Word]
  • Exhibit 77: CAPP 31010 - Fixed Assets - Summary User Reporting [Word]
  • Exhibit 78: CAPP 31105 - Fixed Assets - Federal Fixed Asset Accounting Requirements [Word]
  • Exhibit 79: CAPP 70305 - Fixed Assets - Online FAACS Overview [Word]
  • Exhibit 80: CAPP 70310 - Fixed Assets - Online FAACS Security [Word]
  • Exhibit 81: CAPP 70360 - Fixed Assets - Online FAACS Interface Requirements [Word]
  • Exhibit 82: CAPP 31210 - Lease Accounting - Economic Analysis [Word]
  • Exhibit 83: CAPP 31215 - Lease Accounting - LAS Transactions [Word]
  • Exhibit 84: CAPP 31220 - Lease Accounting - LAS Reporting [Word]
  • Exhibit 85: CAPP 70605 - Lease Accounting - LAS Input Documents [Word]
  • Exhibit 86: CAPP 70610 - Lease Accounting - LAS Reports [Word]
  • Exhibit 87: CAPP 40105, 40205, 40210, 40305, 40405 - CIPPS Leave Accounting [Word]
  • Exhibit 88: CAPP 50105 - Introduction to CIPPS [Word]
  • Exhibit 89: CAPP 50115 - CIPPS Menu and Link Functions [Word]
  • Exhibit 90: CAPP 50120 - CIPPS Automated Changes [Word]
  • Exhibit 91: CAPP 50125 - CIPPS Programmatic Data [Word]
  • Exhibit 92: CAPP 50130 - CIPPS Batch Processing and Balancing [Word]
  • Exhibit 93: CAPP 50135 - CIPPS Pending File [Word]
  • Exhibit 94: CAPP 50205 - CIPPS Agency Profiles - Agency Information [Word]
  • Exhibit 95: CAPP 50210 - CIPPS Agency Profiles - User Security [Word]
  • Exhibit 96: CAPP 50305 - CIPPS Employee Profiles - New Employee Add [Word]
  • Exhibit 97: CAPP 50310 - CIPPS Employee Profiles - Rehires and Employee Data Changes [Word]
  • Exhibit 98: CAPP 50315 - CIPPS Employee Profiles - Employee Tax Maintenance [Word]
  • Exhibit 99: CAPP 50320 - CIPPS Employee Profiles - Terminations [Word]
  • Exhibit 100: CAPP 50405 - CIPPS Deductions - Court-Ordered Withholdings [Word]
  • Exhibit 101: CAPP 50410 - CIPPS Deductions - Retirement - VRS and ORP [Word]
  • Exhibit 102: CAPP 50415 - CIPPS Deductions - Retirement - Salary Reduction Plans [Word]
  • Exhibit 103: CAPP 50420 - CIPPS Deductions - Cash Match Plans [Word]
  • Exhibit 104: CAPP 50425 - CIPPS Deductions - Group and Optional Life Insurance [Word]
  • Exhibit 105: CAPP 50430 - CIPPS Deductions - Health Insurance [Word]
  • Exhibit 106: CAPP 50435 - CIPPS Deductions - Flexible Spending Accounts [Word]
  • Exhibit 107: CAPP 50440 - CIPPS Deductions - Savings Bonds [Word]
  • Exhibit 108: CAPP 50445 - CIPPS Deductions - Direct Deposit [Word]
  • Exhibit 109: CAPP 50450 - CIPPS Deductions - Parking and Transportation [Word]
  • Exhibit 110: CAPP 50455 - CIPPS Deductions - Miscellaneous Employee Deductions [Word]
  • Exhibit 111: CAPP 50505 - CIPPS Employee Pay - Time and Attendance [Word]
  • Exhibit 112: CAPP 50510 - CIPPS Employee Pay - Unpaid Leaves of Absence and Overpayments [Word]
  • Exhibit 113: CAPP 50515 - CIPPS Employee Pay - Special Payments [Word]
  • Exhibit 114: CAPP 50520 - CIPPS Employee Pay - Workers' Compensation [Word]
  • Exhibit 115: CAPP 50525 - CIPPS Employee Pay - Virginia Sickness and Disability Program [Word]
  • Exhibit 116: CAPP 50530 - CIPPS Employee Pay - Void Payments [Word]
  • Exhibit 117: CAPP 50605 - CIPPS Tax and Deduction Adjustments and Overrides [Word]
  • Exhibit 118: CAPP 50705 - CIPPS Employee and Tax Master File Updates [Word]
  • Exhibit 119: CAPP 50805, 50810, 50815 - CIPPS Payroll Certification [Word]
  • Exhibit 120: CAPP 50820 - CIPPS Payroll Certification - Post-Certification Activities [Word]
  • Exhibit 121: CAPP 50905 - CIPPS Reconciliation - Monthly Reconciliation [Word]
  • Exhibit 122: CAPP 50910 - CIPPS Reconciliation - Quarterly Reconciliation and Certification [Word]
  • Exhibit 123: CAPP 50915 - CIPPS Reconciliation - Calendar Year-End Reconciliation and Certification [Word]
  • Exhibit 124: CAPP 70510 - CIPPS Magnetic Media Interface Requirements [Word]
  • Exhibit 125: CAPP 70735 - CIPPS FINDS Payroll Audit Tool [Word]
  • Exhibit 126: CAPP 70105 - Agency-Based Automated Accounting Systems [Word]
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• Process Control Assessment Step 6 - Test the Effectiveness of Control Activities and Document the Results
  (Appendix A-2)

  • Exhibit 130: Process Control Activity Assessment [Word]
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