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Internal Control Guidance

  • Tiers of Responsibility

    Overview The titles of fiscal personnel across campus vary greatly.  In order to create a common language and consistent responsibilities,...
  • UF Board of Trustees Guiding Principles of Financial Management

    Overview The University of Florida Board of Trustees has adopted the following Guiding Principles of Financial Management. The University is committed...
  • UF Board of Trustees Internal Control Principles

    Overview These Internal Control Principles were adopted by the University of Florida Board of Trustees’ Audit Committee. University administrators and...
  • Shadow Systems

    What are Shadow Systems? A shadow system is a program or spreadsheet that is: Developed/purchased by the end user (such...
  • Standard Control Procedures

    Directive Statement It is recognized that no one control model effectively or efficiently fits the needs of all units across...
  • Documentation

    Directive Statement In the context of internal controls, paper or electronic documentation which supports the completion of a transaction’s lifecycle...