Help Whether or not your unit has ever been audited, you may have heard of Internal Controls. This brochure presents a brief, practical discussion of Internal Controls for the unit manager.
Internal controls are the methods employed to help ensure the achievement of an objective.
They are tools used by managers everyday. Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives. All managers, from the unit level to the President of the University, use internal controls to help assure that their units operate according to plan. Most internal controls can be classified as preventive or detective. Preventive controls are designed to discourage errors or irregularities.