Self-Assessment of Internal Controls Questionnaire

The Self-Assessment of Internal Controls questionnaire is a tool utilized by the Hawaii State government to confirm the presence of an internal control system within State government.  This tool is completed by all State departments and agencies that are reported as part of the primary government within the State’s Annual Comprehensive Financial Report (ACFR).  State departments and agencies that have their financial statements discretely presented as component units and major proprietary funds in the State’s ACFR are also required to complete this questionnaire, as appropriate.

An internal control system provides the State’s management with reasonable assurance that the State’s financial statements are presented fairly.

The ultimate responsibility for a strong system of internal control rests with the State’s management.  On an annual basis, when submitting financial statement information management must attest to the accuracy of that information along with the soundness of its established internal controls.  The questionnaire is the key tool in making these assertions.