The general internal control standards are...
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- 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.