Internal Control & Risk Assessment Resources

These resources are intended to aid an agency in understanding its risks and identifying applicable controls to minimize those risks. The risk assessment questionnaires and internal control checklists in this section are by necessity very general in nature. Agencies may use these checklists as a start in their internal risk assessments and/or internal control evaluations. However, these sample questionnaires and checklists may or may not apply to each agency's specific needs. Agencies may use these resources or customize them to develop alternative methods or checklists to address their individual needs. The agency internal control officer should approve any questionnaires or checklists prior to usage.

We invite and welcome agencies that have developed alternative checklists or questionnaires to share these with other agencies on this resource site. Especially needed are checklists that reflect updated controls applicable to new technologies such as electronic receipts or disbursements.

  1. SAS 112 Communicating Internal Control Related Matters Identified in an Audit - Q & A (PDF)
  2. Sample Internal Control Activities - Activities for all funds
  3. Sample Internal Control Activities - Sales
  4. Sample Risk Assessment Questionnaires - General Risk Assessment
  5. Sample Self-Assessment Questions
  6. Self Risk Assessment Questionnaire - Sample 1
  7. Self Risk Assessment Questionnaire - Sample 2
  8. Self Risk Assessment Questionnaire - Sample 3
  9. Sample Internal Control Checklists for all Funds - Fixed Assets
  10. Sample Internal Control Checklists - General
  11. Sample Internal Control Checklists - Additional Checklists for Proprietary Funds
  12. Sample Internal Audit Programs - Programs for all Funds
  13. Sample Internal Audit Programs - Additional Programs for Proprietary Funds
  14. Small and Attractive Capital Assets Risk Assessment Guidelines (Word)
  15. Basic Concepts of Internal Control (PDF)
  16. Flow Chart of Internal Control Concepts (PDF)

Last modified: April 10, 2008
E-mail: OFM.Accounting@ofm.wa.gov