Each year, the University's President is required to certify to the Illinois Auditor General that the University's internal control structure meets the requirements of the Fiscal Control and Internal Auditing Act. To provide support for the President's certification, the Office of Internal Auditing conducts an annual review of the University's internal control structure.
The first step in the University's internal control review process requires the completion of internal control questionnaires. The questionnaires are designed to gather information on the nature and scope of the controls the University has in place.
The Office of Internal Auditing uses web questionnaires rather than distributing paper versions. An email describing the process is sent to the department head of each area listed below. The web questionnaires are protected by user id's and passwords which are provided to the head of each area below.
Instructions for department heads: Please review all of the questions on the questionnaire(s). Questions should be answered "YES", "NO", or "N/A" (not applicable). A "YES" response indicates that an appropriate control exists; a "NO" response indicates a weakness may exist because of a lack of control; and a “N/A” response indicates that this question does not apply to your area of responsibility. For all "NO" responses, use the comments section to describe any compensating controls that may exist or the corrective action needed to remedy the situation. In cases where controls are deemed inadequate, please complete the corrective action plan screen for each material weakness (see paragraph below) noted. For all “N/A” responses, indicate why you believe this question does not apply to your area of responsibility.
While certifying the internal control system in your area of responsibility, you should be mindful of the inherent limitations which hamper effective agency action, such as budgetary constraints, statutory and regulatory restrictions, staffing limitations, etc. The lack of achievement of control objectives due to these systematic limitations or cost-effectiveness considerations should not be considered material weaknesses in your area’s internal controls.
In addition to the questionnaire, you will need to use the certification of internal controls screen to certify to President Perry that:
a. you performed a review of the controls in your area of responsibility in a thorough and conscientious manner;
b. you understand your responsibility regarding the system of internal control in your area of responsibility; and,
c. whether the system of internal control in your area is adequate or inadequate.
While you may choose to delegate completion of the questionnaires to your staff, a copy of the certification of internal controls must be printed with the appropriate box checked and signed by you. Please complete and submit the questionnaire(s) and the signed copy of the certification of internal controls to the Office of Internal Auditing (not to the President's Office) by the date specified in the email giving you the user id and password for your questionnaires. Once received, a printed copy of the completed questionnaire will be sent to you for your records.
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The Executive Officers of University-related organizations must also provide similar certification for their organizations to the Illinois Auditor General. As a courtesy to these organizations, the Office of Internal Auditing provides assistance.