The specific standards concern the following techniques:
Adequate records of all internal control systems and all transactions and events should be maintained.
All transactions and events should be recorded promptly and accurately.
All transactions and events should be authorized and executed by persons within the scope of their authority.
Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions should be separated.
Adequate supervision is to be provided to ensure that internal control objectives are achieved.
Access and accountability to assets and records should be limited to authorized individuals.
Page last updated May 12, 2009.
APA & Library Services
10:30 am - 11:30 am
Research & Database Searching
noon - 1 pm
Emailing from Banner for Administrative Staff
1 pm - 4 pm