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.
- Fulfilling the duties and responsibilities established in one's job description;
- Meeting applicable performance standards;
- Attending education and training programs as appropriate to increase awareness and understanding;
- Taking all reasonable steps to safeguard assets against waste, loss, unauthorized use and misappropriation;
- Reporting breakdowns in internal control systems to your supervisor and upper management; and
- Refraining from the use of your official position to secure unwarranted privileges.
The following are sources of the College’s management policies and standards with which, when applicable, all employees are expected to comply:
- SUNY Compliance Program
- SUNY Geneseo College Policies
- SUNY Geneseo Departmental Policies
- University Police
- Public Officers Law
Informational documents or memoranda issued and distributed by the President, Vice Presidents, Deans, Directors, and Department Chairs is available in departmental offices.
Managers have these additional responsibilities:
- Maintaining an office environment that encourages the design of and adherence to internal controls;
- Documenting policies and procedures that are to be followed in performing office functions;
- Identifying the control objectives for the functions, and implementing cost effective controls designed to meet those objectives;
- Regularly testing the controls to determine if they are performing as intended; and
- Reporting breakdowns in internal control systems to upper management.
The Internal Control Officer spearheads the campus’ Internal Control Program and is responsible for the following:
- Monitor and evaluate the organization’s overall internal control system;
- Coordinate the development and implementation of the campus’ Internal Control Program;
- Monitor identified weaknesses and required corrective actions;
- Ensure that employees are informed of applicable policies and receive appropriate training in internal controls; and
- Complete Central Administration reporting requirements.
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:
- The quality and accuracy of the work is up to standards;
- Internal control systems are tested for their reliability;
- Significant weaknesses in internal control systems are identified; and
- Recommendations for corrective actions are made.
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. 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.