What are SUNY Brockports five required elements of Internal Control?
• Establish and maintain guidelines for a system of internal controls. • Establish and maintain a system of internal controls and a program of internal control review which is designed to identify weaknesses and actions needed to correct these weaknesses. • Make available to each employee a clear and concise statement of the University’s/campus’ generally applicable management policies and standards with which each employee will be expected to comply. • Designate an internal control officer at the University and campus levels to implement and review the University’s/campus’ Internal Control Programs. • Implement education and training efforts to ensure employee awareness and understanding of internal control standards and evaluation techniques. These five required elements are certified each year by campus presidents.
