Internal Controls

How can you, in your role at the university, safeguard assets and be part of a structure that enhances fiscal accountability? Does your department have a standard practice in place to prevent fraudulent activity that everyone in your area is aware of and understands? Internal controls, when properly designed and executed, will help ensure your area has optimal safeguards against loss, errors, or fraud.

This section of the website provides the expectations on internal control from the Board of Trustees and University Controller as well as resources for the university community who are developing, reviewing, or strengthening their internal control processes.

For questions or assistance with internal controls, please contact the University Controller’s Office at (352) 392-1321.

Resources

Internal Control Principles (adopted by the Board of Trustrees): http://www.fa.ufl.edu/controller/internal-control/internal-control-principles-2/

Guiding Principles (also adopted by the Board of Trustrees): http://www.fa.ufl.edu/controller/guiding-principles/

Internal Controls Checklist: http://www.fa.ufl.edu/controller/internal-control/checklist/

Guide to Reconciliation: http://www.fa.ufl.edu/forms-and-publications/guide-to-reconciliation/