Internal Control
Internal Control is the integration of the activities, plans, attitudes, policies and efforts of the people of an organization working together to provide reasonable assurance that the organization will achieve its objectives and mission.  Internal controls are an integral part of the operating procedures management uses to accomplish its mission and achieve its goals.

The New York State Governmental Accountability, Audit and Internal Control Act of 1987 (Internal Control Act) requires all state agencies, including each SUNY Campus, to maintain a system of internal controls and a formal internal control program.

There are six requirements of the Internal Control Act:

  1. Establish and maintain written internal control guidelines;
  2. Establish and maintain an internal control system and a program for continuous review of operations;
  3. Make a clear and concise statement of managements policies and standards available to all employees;
  4. Designate an Internal Control Officer;
  5. Educate and train all employees on internal control standards and evaluation techniques; and
  6. Evaluate the need for an internal audit function.

 

 

 

Related Info
Memo from President Vancko

Contact Info
Roberta Hudson
Secretary to the Vice President
P: 607-746-4580
F: 607-746-4580
E: hudsonrm@delhi.edu
Last Updated: 2/16/10