State of Alaska

Department of Administration

Division of Finance

Alaska Department of Administration, Division of Finance
Administration >  Division of Finance >  Internal Controls > Resources & Tools

Report Internal Control Issues to:

Your management team,

Lisa Pusich,
Deputy Director
Ph: (907) 465-5616
Fax: (907) 465-2169


StopFraud.gov - United States Financial Fraud Enforcement Task Force

Internal Controls

Resources & Tools

Resources and Guidance

State of Alaska

  • Alaska Administrative Manual, Section 05. Internal Controls [PDF]
  • Internal Controls Brochure [PDF]
  • Internal Controls Presentation
  • Internal Controls Survey
    • The Division of Finance has created a survey tool in SurveyMonkey® based on a checklist provided by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT).
    • Agency specific collectors may be opened based on the request of the department's Finance Officer. Collectors will be left open for 30 days and then will close automatically at the end of that period.
    • Please contact the State Accountant, Katina Holmberg, with your request to have your department's collector opened.
    • Once the collector has closed staff from the Division of Finance will provide an extract of the responses to the department's Finance Officer for analysis.

Other Resources

  • Questionnaire for Completing the Vulnerability Risk Assessment [DOCX] a sample tool for doing a business process risk review of 25 key areas. This tool can be used for doing a baseline assessment, and later to do periodic follow-up reviews. (Form used with the permission of the U.S. Department of Homeland Security, Office of the Chief Financial Officer, Division of Financial Assistance Policy & Oversight Risk Assessment.)
  • Risk Assessment Tool [DOCX] A sample tool for assessing key risk areas and underlying factors. (Form used with the permission of the U.S. Department of Homeland Security, Office of the Chief Financial Officer, Division of Financial Assistance Policy & Oversight Risk Assessment.)
  • National Public Radio (NPR) broadcasted a story titled "The Psychology of Fraud: Why Good People Do Bad Things" on May 1, 2012.