Employee Responsibilities for Internal Control
At every position level, all employees should be aware of the college's goals and their participation roles in attaining those goals. They should routinely exercise judgment and act to protect the institution and its resources from loss, waste or damage.
Who’s Responsible & For What?
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.
- 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.
- Refraining from the use of your official position to secure unwarranted privileges.
- Notifying supervisors and/or the Internal Control Hotline when an employee suspects intentional or unintentional misuse involving State funds, equipment, or supplies or other irregular activities.
- Managers have these additional responsibilities:
Commitment of Campus Leaders
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. From the president and vice presidents to the deans and directors, everyone must demonstrate commitment to the Internal Control Program.
In addition, college officials should be open to employee suggestions concerning the campus' internal control systems. Users are the best source of improvements to a system.