An effective system of internal control can give managers the means to provide accountability for their programs, as well as the means to obtain reasonable assurance that the programs they direct meet established goals and objectives.  While managers have a significant impact on the organization’s system of internal control, every employee of the organization has a responsibility and a role in ensuring that the system is effective in achieving the College’s mission.

Program Structure

SUNY Delhi’s Internal Control Program is comprised of four main components designed to ensure that daily operating practices and procedures are sufficient to minimize the possibility of operational failure, overspending, or other actions inconsistent with Campus policies or violations of law by reviewing, evaluating, and improving the College's existing systems and procedures.

Segmentation

The process of identifying the functions necessary for the College to carry out its mission.  Functions identified through this process are called assessable units and provide the framework for the implementation of the Internal Control Program.

Risk Assessment

Through the use of risk assessment surveys the College evaluates its susceptibility to loss, misuse, and reduced operational efficiencies for each identified assessable unit.  The classification of risk is used in planning internal control reviews.

Internal Control Reviews

An internal control review analyzes procedures and policies to ensure they are functioning as intended and that they assist the unit in attaining its goals and meeting its objectives.

Training

Training is an ongoing component of the Delhi’s Internal Control Program.  Training is provided to all employees in several formats including formal training sessions, written guidelines, and reference materials.

Objectives

There are five specific objectives to SUNY Delhi’s Internal Control Program.

1. Compliance with laws, regulations, contracts, policies, and guidelines
2. Accomplishment of the College’s goals and mission
3. Recording and reporting of reliable and accurate information and data
4. Economical, efficient and effective use of resources to provide quality services
5. Safeguard resources against loss due to waste, abuse, mismanagement, errors and fraud