Internal Controls
Resources & Tools
State of Alaska
- Alaska Administrative Manual, Section 05. Internal Controls [PDF]
- State of Alaska Base Internal Control Objectives [PDF]
- Internal Control System Documentation and Annual Checklist [XLSX]
- Control Activities and Proper Segregation of Duties [PDF]
- Internal Controls Brochure [PDF]
- Internal Controls Presentation
- Slide Show Presentation [WMV]
- Handouts [PDF]
- 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 DOF Webmaster 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.)