Internetal Control

1- Control Environment Standards

KOS 1 – Ethical Values and Integrity

2018 - 2022 Strategic Plan

Legislation

School Board and School Administrative Board Decisions

Unıt Annual Reports and Internal Control Assurance Statement

KOS 2 – Mission , organizational structure and tasks

Mission , Vision and Core Values

Job Descriptions

Distribution of Duties , Authorities and Responsibilities

Organization Chart

Sensitive Tasks

KOS 3 – Staff competebce and performance

KOS 4 – Delegation of Authority

Work Flow Chart and Process

2- Risk Assessment

RDS 5 – Planning and Programming

Unit Performance Program

RDS 6 – Identification and assessment of risks

Risk Inventory

3- Control Activities

KFS 7 – Control strategies and methods

Work Flow Chart and Process

Service Inventory and Service Standards Table

KFS 8 – Identifying and documenting procedures

KFS 9 – Seperaiton of duties

KFS 10 – Hiearchical controls

KFS 11 – Continuity of operations

Assignment of Tasks

KFS 12 – Information systems controls

4- Information and Communicaiton

BİS 13 – Information and communication

Contact and Transportation Information

Sample Petitions and Forms for Staff and Students

BİS 14 - Reporting

BİS 15 – Recording and filing system

BİS 16 – Notification of errors , irregularitites and corruption

5- Monitoring

İS 17 – Evaluation of internal control

İS 18 – Internal audit