Virginia Correctional Enterprises Internal Control Questionnaire Review Results as of February 2023.  Correctional Enterprises should prioritize timely removal of terminated employee system access.  Correctional Enterprises should document its annual review of system access with evidence of employees’ supervisor review.  Finally, Correctional Enterprises should ensure that for all critical functions, there are policies and procedures that clearly indicate which positions perform the functions and should communicate this to all employees so that it is clear where responsibilities lie to avoid confusion or instances of employees not performing their responsibilities.