Fiscal
Module 10: Internal Control
In this module, participants will learn about types internal control and expectations related to internal control as a Department of Education employee.
IMPORTANT: Due to the change from legacy FMS to Aukahi FMS (AFMS) in July 2021, please note the following:
Some of the original modules or portions of the modules related to old system are obsolete. These modules now link to new/current guidance, and/or indicate portions that are outdated.
The remaining policy-based modules or portions of the module are still relevant, but may refer to the old system's terminology. A crosswalk/glossary of FMS to AFMS terminology changes is available here.
Most "FMS" forms have been changed to "AFMS" forms. All new/current AFMS guidance, forms, charts, and other resources are available on the new AFMS website at afms.k12.hi.us.
The quiz in PDE3 and folder labels may no longer align.
Over the next few weeks (April – May 2022), makeshift updates will be performed on several outdated courses as a first step, with development of more cohesive placeholder guidance as the second step, and a re-visioned next generation of SASA Resources as the third step.
The objectives of this learning module include:
Define Internal Control
State why internal control is important
Describe types of internal controls
Provide examples of internal control in your personal life
Provide examples of internal control in DOE
List considerations to evaluate internal control in your workplace
State the function of the DOE Internal Audit office
State reasons why internal controls sometimes fail
State the purpose of the Fraud & Ethics Hotline
Understand how the Board of Education's "Employee, Contractor, and Volunteer Ethics and Conflict of Interest Policy" applies to you as an employee.
