Maintaining internal controls and monitoring activities is a continuous process and is affected not only by policy manuals and forms, but by people functioning at every level of the institution. Managers and leaders at all levels of the University are responsible for ensuring that an appropriate and effective control environment is in place for their areas of responsibility. Although management is responsible for establishing specific policies and procedures, everyone at the University shares responsibility for internal controls.
Other groups play important roles. Audit Services evaluates control systems for effectiveness and efficiency. The Office of the Controller provides leadership in designing and implementing systems to ensure an effective financial accountability and control environment.
External auditors review control systems to ensure compliance with the requirements of external agencies.
