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The general internal control standards are:
Internal control systems are to provide reasonable assurance that the objectives of the systems will be accomplished.
Managers and employees should maintain and demonstrate a positive and supportive attitude toward internal controls at all times.
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.
Internal control systems should help to assure compliance with laws and that the campus is meeting its goals and objectives.
These are the means to accomplishing the objectives of internal control systems, i.e., the Specific Internal Control Standards.