To: All University Business Administrators
We developed this Guide to Internal Controls to help you establish and maintain effective internal controls in your department/division.
This Guide summarizes fundamental internal control practices for various types of transactions and situations.
The University has responsibilities to local laws and designated budget.As an administrator, you play a key role in the accounting and control process for your department or division.You make daily decisions that have an impact within the University.This Guide is intended to assist you in decision making, as well as in day-to-day operations.
Compliance with this guide is expected and is subject to review during internal audits of your department or division.This guide should be used in conjunction with the official policies and procedures of the University.
We welcome your suggestions for future revisions of this Guide.Please send comments to the Office of the Internal Audit.