Conclusions Reached and Actions Needed: RISK ASSESSMENT Response Comments This Control is Implemented and Operating Effectively Agree Disagree Formal or informal process exists to inform the CPMT of events that may adversely affect the achievement of CSA objectives (i.e., “risk”). The process used to analyze risk in the local CSA program is clearly understood and includes estimating the significance of risk and assessing the likelihood of the risk event actually occurring. The process used to analyze risk in the CSA program includes determining steps needed to mitigate risks. The CPMT assesses for impact on the local program if they take no action to respond to emerging risk to the achievement of CSA objectives. Once the CPMT has determined that the risk can be mitigated, the CPMT determines whether an implementation plan is needed. If an implementation plan is needed, the CPMT establishes the necessary procedures to ensure the plan is carried out. Conclusions Reached and Actions Needed: SECTION I: GOVERNANCE ORGANIZATIONAL LEVEL INTERNAL CONTROL ENVIRONMENT ASSESSMENT SURVEY Source: CONTROL ACTIVITIES FOR FISCAL PROCESSES This Control is Implemented and Operating Effectively Response Comments Agree Disagree Appropriate policies and procedures have been developed and implemented for CSA fiscal processes. Appropriate and timely actions are taken on exceptions to local CSA fiscal policies and procedures. Policies and procedures identify how fiscal processes are to be performed and monitored, and who is responsible for carrying them out. Fiscal control activities (approvals, authorizations, separation of duties, etc.) described in policy and procedure manuals are actually applied the way they are intended to be applied and clearly relate to designated risks. Fiscal controls are in to provide reasonable assurance that CPMT decisions are properly carried out. CPMT personnel with appropriate responsibilities, organizational experience, and knowledge of the program’s
Conclusions Reached and Actions Needed: RISK ASSESSMENT This Control is Implemented and Operating Effectively Response Comments Agree Disagree Formal or informal process exists to inform the CPMT of events that may adversely affect the achievement of CSA objectives (i.e., “risk”). The process used to analyze risk in the local CSA program is clearly understood and includes estimating the significance of risk and assessing the likelihood of the risk event actually occurring. The process used to analyze risk in the CSA program includes determining steps needed to mitigate risks. The CPMT assesses for impact on the local program if they take no action to respond to emerging risk to the achievement of CSA objectives. Once the CPMT has determined that the risk can be mitigated, the CPMT determines whether an implementation plan is needed. If an implementation plan is needed, the CPMT establishes the necessary procedures to ensure the plan is carried out. Conclusions Reached and Actions Needed: SECTION I: GOVERNANCE ORGANIZATIONAL LEVEL INTERNAL CONTROL ENVIRONMENT ASSESSMENT SURVEY Source: CONTROL ACTIVITIES FOR FISCAL PROCESSES This Control is Implemented and Operating Effectively Response Comments Agree Disagree Appropriate policies and procedures have been developed and implemented for CSA fiscal processes. Appropriate and timely actions are taken on exceptions to local CSA fiscal policies and procedures. Policies and procedures identify how fiscal processes are to be performed and monitored, and who is responsible for carrying them out. Fiscal control activities (approvals, authorizations, separation of duties, etc.) described in policy and procedure manuals are actually applied the way they are intended to be applied and clearly relate to designated risks. Fiscal controls are in to provide reasonable assurance that CPMT decisions are properly carried out. CPMT personnel with appropriate responsibilities, organizational experience, and knowledge of the program’s
CSA_Self_Assessment_Workbook.docx