The applicable Vice Presidents are responsible for making sure that new administrative officials in their areas of responsibility attend the internal control training course. The Chief Business Officer is responsible for making sure that an internal control orientation packet is distributed to new administrative officials when they assume their responsibilities. The System Audit Office will coordinate the production of an internal control videotape with the Business Management Council. Amend the institution s performance evaluation form to include a specific evaluation of internal control performance. This one-hour course is designed for employees in departments who are responsible for reconciling departmental accounts.
Institutions can tailor the model course or develop their own course.
Some institutions already offer a similar course. Use campus newsletters, electronic mail, or other means to highlight internal control issues. Communicate internal control information at least quarterly. Share internal control best practices on the Internet. An article in a campus newsletter and an electronic mail message are inexpensive ways to alert employees to risks and internal control best practices.