Internal controls are operating practices used to help ensure the achievement of an objective.
Internal controls help assure that departments operate according to plan.
They are tools used every day by the managers, from the departmental levels to the Chancellor of the University. The internal control structure of the University included such things as written policies and procedures, organizational design, and physical barriers. Simply put, internal controls are good business practices. Using passwords to restrict computer access. Locking your office or filing cabinets to discourage theft.