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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 is meeting its goals and objectives.

Control Techniques:

These are the means to accomplishing the objectives of internal control systems, i.e., the Specific Internal Control Standards.

 

Page last updated May 12, 2009.