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Resources for Business Officers

Find reference materials that campus administrative offices can use to assess their department's performance and enhance business practices.

AMAS publishes a variety of reference materials that campus administrative offices can use to self-assess their department's performance and enhance campus awareness of good business practices.

Separation of duties matrix

  • One important element of good internal controls is an adequate separation of duties. In other words, good business practices ensure that all departmental transactions reflect appropriate University business by ensuring that no one individual employee can complete a significant business transaction in its entirety. Separation of Duties Matrix (PDF)

  • In addition to proper segregation of duties, it is important for departments to take certain actions upon the separation of departmental employees: Department Checklist for Separating Employees.

Internal control questionnaires

During the course of a departmental audit, AMAS frequently used internal control questionnaires (ICQ) for purposes of obtaining information and evaluating business processes. Departments can use the following ICQ sample documents to evaluate their business processes. (Note: PDFs below in process of being updated to reflect changes since UCPath and Oracle FIS implementations.)

  • Payroll and Personnel (PDF)
  • Non-Payroll Expenditures (PDF)
  • Cash and Recharge Activities (PDF)
  • Contract and Grant Administration (PDF)
  • Computer Environment (PDF)
  • Equipment Inventory (PDF)
  • Petty Cash and Scrip (PDF)
  • General Questions (PDF)

Please also see UCOP's Understanding Internal Controls:  A Reference Guide for Managing University Business Practices (PDF).

Other resources

Contact Audit & Management Advisory Services, (858) 534-3617.