General Internal Control Standards

  The general internal control standards are:

Reasonable Assurance

Internal control systems are to provide reasonable assurance that the objectives of the systems will be accomplished.

Supportive Attitude

Managers and employees should maintain and demonstrate a positive and supportive attitude toward internal controls at all times.

Competent Personnel

Managers and employees are to have personal and professional integrity and maintain a level of competence that allows them to accomplish their assigned duties, as well as understand the importance of developing and implementing good internal controls.

Control Objectives

Internal control systems should help to assure compliance with laws, and that the campus meets its goals and objectives.

Control Techniques

These are the means to accomplishing the objectives of internal control ststems (ie., the Specific Internal Control Standards).