Internal Control Questionnaires and Verification Procedures

Policies or Practices

1. Has management developed and maintained a current MIS policy or practice?

2. Does the policy or practice provide guidance in the following areas:

   1. The definition, purpose, and fundamental components of MIS?

   2. How to achieve effective two-way communication between management and employees and specific avenues to maintain such communication?

   3. Processes for initiating, developing, and completing MIS enhancements?

   4. Processes for initiating, developing, and completing MIS enhancements?

   5. Procedures for acquiring, merging, manipulating, and up-loading data to other systems?

   6. Guidance for delineating the need for internal/external audit coverage and testing?

3. Is the policy or practice reviewed and updated regularly?

4. Is the policy or practice distributed to appropriate employees?

5. Does the policy or practice incorporate or require:

   1. User approval for each phase?

   2. Installation of MIS enhancements in a controlled change environment?

   3. Employees to follow policy or practice and processes as data is acquired, merged, manipulated, and up-loaded to other systems?

   4. Employees to be sufficiently trained for new systems and subsequent enhancements?

Previous: Internal Control Questionnaire Next: Development