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Internal Control Fundamentals

  • Understanding Internal Controls

    Overview How can you, in your role at the university, safeguard assets and be part of a structure that enhances...
  • Tiers of Responsibility

    Overview The titles of fiscal personnel across campus vary greatly.  In order to create a common language and consistent responsibilities,...
  • Standard Control Procedures

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

    Overview There are two basic categories of internal controls – preventive and detective.  An effective internal control system will have...
  • Documentation

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

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