Training and Templates

The following materials provide training and templates for creating internal control plans.

Video Tutorials

Stages of Internal Controls (10 min. 55 sec.)

Completing the Process Narrative and Desktop Procedures Template (19 min. 21 sec.)

Completing the Transaction Cycle Narrative Template (10 min. 42 sec.)

Templates and Examples

Risk Assessment

Risk assessment template (XLSX)

Process Narrative and Desktop Procedures Documents

Process Narrative and Desktop Procedures Template (DOTX)

Completed Examples:

• Department charge-internal billing (PDF)
• Procurement Card purchase (PDF)
• e-SHOP purchase (PDF)
• I Want document purchase (PDF)

Transaction Cycle Narrative Documents

Transaction Cycle Narrative Template (DOCX)

Completed Examples:

• Procurement transaction cycle narrative (PDF)

Process Maps

Completed Example:

• Procurement cycle process map (PDF)

Transaction Authority and Payment Approval Delegation Plan

• Delegation Plan Template (DOCX)

University Controller Plans to Ensure Proper Controls

Procure-to-Pay

• Procure-to-Pay (P2P) Flow Charts (PDF)
• P2P Minimum Required Controls Matrix (PDF)
• Procurement Card Narrative (PDF)
• Vendor Selection Narrative (PDF)
• Purchase Order Narrative (PDF)
• Invoice Processing Narrative (PDF)

Account Reconciliations and Monitoring

• Monitoring Process Flow Chart (PDF)
• Controller's Operating Account Monitoring Narrative (PDF)
• Reconciliation Process Flow Chart (PDF)
• Controller's Account Reconciliation Narrative (PDF)