This survey is made for finding out staff’s opinions and findings
about internal control in our organization.
Results of the survey serve as one source of information
when top management makes its statement about internal control
as required in [name of the regulation].
Internal control is an organization's procedures and arrangements
design to keep performance or a state of affairs within
what is expected, allowed or accepted.
These procedures and arrangement include Control environment, Controls,
Accounting systems, and Determination of Risks.
They are explained later.
The survey is made by the Internal audit department
at request of the director general.
Respondent information is kept secret in all phases of the survey,
including analysis of results.
Results of the survey will be reported to director general by [date]
and they will be used only for the statement mentioned above.
Below you see claims.
Please, state to what degree you agree or disagree them.
Select the point on the scale ["Strongly agree" .. "Neither agree nor disagree"
.. "Strongly disagree"] that corresponds your opinion.
If you don't want to express an opinion, select "Prefer not to response".
You are also asked a couple of questions to which you reply by writing.
To submit your reply do click the "Submit" button in the end of the questionnaire.
You are expected to reply by [date].
If you need more information, please, contact [person, telephone number, email address].
Claims and Questions
Working takes place always in an environment,
where certain values, beliefs, commitment to organization's objectives, and accountability prevail.
They effect among other things organization's performance, compliance with regulations,
and reporting to stakeholders within and outside the organizaton.
At my work place..
A1)
it has been made clear to me how I am expected to behave myself within the organization
and with the stakeholders of the organization.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
A2)
I know what I am entitled to, what are my responsibilities,
and what is my accountability as regards achievement of objectives of the organization.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
A3)
I know my responsibility in reporting unethical behaviour and the reporting procedures
and tools.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
A4)
my superiors and peers behave themselves in a way that promotes ethically good atmosphere.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
A5)
violations against good corporate culture are handled in a consistent and just manner at my work place.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
A6)
What is the biggest problem in our organization's atmosphere?
Controls protect process from deviating from the course towards objectives.
Permanent controls are carried out on continuous basis during normal run of a process.
Examples of such controls are reconciliations, verifications,
and separating duties [1].
Ad hoc controls are carried out incidentially in emerging situations, e.g.
an extra review of work when strong doubts about its quality arise.
At my work place..
B1)
controls address right things.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
B2)
controls are carried out so that they fulfil the purpose that they exist for.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
B3)
controls are built such a way that they can be carried out efficiently.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
B4)
What control are you most unsatisfied with and why?
Accounting systems provide information about "what is" or " "what happened"
compared to what "what should be" or "what should have happened".
Such information helps to understand whether we will achieve objectives,
and where is room for improvement.
At my work place...
C1)
accounting systems provide us with sufficient information that help us keep performance
or a state of affairs within what is expected, allowed or accepted.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
C2)
information is delivered
properly and in timely manner to those who need to learn it.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
C3)
accounting systems are user-friendly.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
C4)
What is the information that you are lacking most
in ensuring that things that should happen do happen in our organization,
and that things that should not happen, do not happen.
Processes are usually planned so that they work reasonably well
in afore seen cases of disturbance.
A risk, however, exists that plans are not followed,
or that totally new risks arise.
Managers and other staff observe these risks all the time,
react to them, and reasonable assurance about achievement of objectives remains.
At my work place...
D1)
when problems arise managers will soon be aware of them.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
D2)
whatever the problems are managers have courage to seize them.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
D3)
managers find effective solutions to problems.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
D4)
it is difficult to bluff my boss
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
D5)
What is the worst problem that managers ought to have identified,
but they have not.
Next issues are associated with effectiveness and efficiency of operations,
compliance with laws and other norms and financial reporting.
At my work place...
E1)
we do not fail to identify and exploit important business opportunities,
including process improvement opportunities.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
E2)
processes have been built such a way that performance is effective and efficient.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
E3)
What is the biggest problem in any of our processes
in terms of effectiveness and efficiency?
E4)
enough care is taken to ensure that laws, regulations and other norms are complied with.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
E5)
What is the biggest problem in our performance
in terms of compliance with laws, regulations and other norms?
E6)
the financial reporting by our organization
provides true and fair view about our performance to key stake holders.
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
Prefer not to response
E7)
What is the biggest problem in any of our
financial reporting?
Background information
F1)
My organizational unit is..
[alternatives]
F2)
My job’s organizational status is..
[alternatives].
F3)
I have been emloyed by my organization for how many years..
0-1
2-4
5-
[1]
The underlying idea in sepation of duties is eliminating risky work combinations
so that same worker e.g. can not authorize transactions and make - or collect - payments
and/or take care of book-keeping.