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.

Responsibilities

Employee responsibilities:
- 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.
Learn More About the Internal Control Hotline
Managers have these additional responsibilities:
- Maintaining an office environment that encourages employees to understand the purpose of such policies and procedures and support the maintenance of a positive internal control environment.
- 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.
- Report when they suspects or receive complaints of intentional or unintentional misuse involving State funds, equipment, or supplies or other irregular activities.

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.