Our competence and professional integrity are essential components of a sound internal control program. By knowing what our responsibilities are, we can help to provide reasonable assurance that our internal control systems are adequate and operating in an efficient manner. This section will identify the relationship between the theories and definitions presented thus far and responsibilities as an employee.
The following are examples of the college’s management policies and standards with which, when applicable, all employees are expected to comply:
Most of the above items can be viewed in the College’s Library or the Human Resources Office and in The College Policy and Procedures Manual available on the Web. Informational documents or memoranda issued and distributed by the President, Vice Presidents, Deans, Directors, and Department Chairs should be available in department offices.
Managers have these additional responsibilities:
The Internal Control Officer spearheads the campus’ Internal Control Program and is responsible for the following:
Commitment of Top Management:
Employee attitude affects the quality of job performance and, as a result, the quality of internal controls. A positive attitude is initiated and fostered when internal controls are a consistent priority. Members of top management must demonstrate commitment to the campus’ Internal Control Program.
External auditors can supplement the Internal Control Program by ensuring:
A concise Internal Control Program brochure briefly stating policies and standards was developed to help employees better understand the program. The brochure is reviewed and revised by the Internal Control Officer and Internal Control Coordinator annually. It is issued to all new employees at the time of hire. All continuing employees receive a copy once a year. In addition, it identifies the basic policies and practices common to all employees and encourages adherence to these policies for the betterment of the campus. The brochure demonstrates the commitment of top management to the campus’ Internal Control Program.