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Basic Control Assessment

What is a basic control assessment? 

A basic control assessment is designed to be a quick method to assess the internal controls in twelve key areas of a University department, unit or component.   

How does a basic control assessment work?

Basic control assessments are conducted by going over a series of questions with the client, and requesting basic documentation of their assertions regarding the department internal controls.  The basic documentation is then reviewed to assure that the department is in compliance with federal and state law,  University policies and procedures, and good business practices.  

How will I know when my department is to be reviewed?

It is our plan to assess basic internal controls in all Mississippi State University departments, units, and components over the next several months.  Prior to your department being reviewed, you will be contacted by our office to schedule a time for your department's basic control assessment.

What is the process?

  1. The department head will receive a call from our office to schedule when the basic control assessment will take place.  At this time the department head will be requested to provide some basic information prior to the assessment such as a list of all department fund/orgn numbers.

  1. At the scheduled time, a member of our staff will visit your department to perform the assessment which will include discussions regarding the department's internal controls and reviewing supporting documentation.  

  2. After all information has been reviewed and testing is completed, we will prepare a draft report.  In the areas that we believe controls need to be improved, we will request that management respond as to the corrective actions will be taken to improve these controls.  Management's responses should be returned to our office within 10 working days.   An example of a Basic Control Assessment Report can be viewed by clicking on the following link:

NEW:  See new areas to be assessed on page two of the following "Basic Control Assessment Report" (Sections M, N, & O).

Basic Control Assessment Report (PDF File)
(Please note that the linked report is an example only and subject to change.)

  1. Upon receipt of management's responses, a report, including management's responses, will be issued to the department head.   All of those in the chain of command above the department head up to and including the President will be copied on the report. 

  2. Within six months of the issuance of the report we will follow-up with the department as to progress made in implementing management's corrective actions.  The results of this follow-up will once again be reported to the department head with all of those in the chain of command above the department head up to and including the President will be copied on the report.

Other Helpful Information

Basic Departmental Internal Controls Presentation

DDD Letter - "Basic Control Assessment and Annual Self Audit of Equipment"



MSU Main Telephone: 1-662-325-2323
Office of Internal Audit Telephone:  1-662-325-7353  Fax:  1-662-325-5016
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