Self Assessment Questionnaires (SAQ’s)
–
An
Introduction
Control self-assessment is a tool designed
to involve
managers in assessing for their service areas, the adequacy of controls in the systems operated and
identifying opportunities for improvement. The key factor in the process is the active participation
of managers and staff who are encouraged to own and develop the controls in their day to day work situations.
We
have included some SAQ’s for your use. It is likely that others will follow. We ask that you answer
all of the questions as honestly as you can, since if you ignore or don’t understand a control weakness,
it may well come back to haunt you if your service fails.
If you identify control
weaknesses and need help then the first point of call should be your departmental finance staff. However,
if these are of a serious nature, perhaps suggesting loss, theft or fraud, then please contact either
the relevant team leader or the service lead auditor
For schools and colleges,
the Audit Commission has also developed two new self-evaluation tools on the Internet:
- ‘Controlling
School Finances’ – based largely on ‘Keeping Your Balance.’
- ‘Managing School Resources’
– based on the principles set out in ‘Getting the Best from your Budget.’
Schools
are advised to take a look at these tools on:
www.schools.audit-commission.gov.uk
The
Internal Audit self-assessment questionnaire will continue to be sent to schools at the mid-way stage
between routine audits. However, any school that has completed the Audit Commission Questionnaire in
the last twelve months can submit back to Internal Audit a copy of this rather than have to complete
the Internal Audit Questionnaire.
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