Internal Controls Video Program

About the Program

Category: Personnel Management, Employment and Training (Best in Category)

Year: 2009

The Maricopa County Internal Audit Department has developed a training program that uses web-based videos to increase organizational awareness of the importance of internal controls. To date, there have been three internal control videos posted on their ‘Got Controls?’ webpage addressing cash handling, IT security, and ethical dilemmas. All scripting, casting, filming, and editing of the videos were performed by the Internal Audit department to save external production costs of over $25,000. Overall, these videos provide an inexpensive and entertaining way to train employees on appropriate responses to workplace situations where fraud or abuse could occur and to avoid actions that prevent organizations from accomplishing their goals. The Video Training Program’s first feature highlighted common cash control weaknesses, including the importance of pre-numbered and system-generated receipts, changing register tills for shift changes, security over transaction data, safeguarding change funds, and end-of-day reconciliations. Their next video presented common control weaknesses over information technology and data, including the physical security of IT equipment, removable storage drives, and password protection. Their final video on ethics illustrated the right and wrong ways to handle common ethical dilemmas, including the use of company time and resources for personal gain, abuse of company resources, and unethical hiring practices.