Internal Controls Responsibilities
Every member of the College has a role in the internal control system.  Internal control is people-dependent.  It is developed by people; it guides people; it provides people with a means of accountability; and people carry it out.  Individual roles in the system of internal control vary greatly throughout the organization, and very often, an individual’s position in the organization determines the extent of involvement.

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.

Employee responsibilities

The following are examples of the college’s management policies and standards with which, when applicable, all employees are expected to comply:


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.

Ethical values and integrity are key elements in contributing to a good control environment.  Ethical values are the standards of behavior that form the framework for employee conduct and guide in decision making.  Management addresses the issue of ethical values when it encourages commitment to honesty and fairness; recognition of adherence to laws and policies; respect for the organization; leadership by example; commitment to excellence; respect for authority; respect for employee’s rights; and conformance with professional standards.  Leadership, actions and tone established and practiced by top management can have a profound impact on how employees of an organization perform their responsibilities, which in turn affects the achievement of the organization’s mission.


External Auditors

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.  In addition, 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.

 

 

 

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: 8/3/08