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Office of Internal Audit
Who is Responsible for Internal Control?

Internal control is affected by those charged with governance: -

  • Governing board
  • Administration and
  • Other personnel

The establishment of internal control is MANAGEMENT's responsibility.

Internal control is defined as a process affected by the institution and its governing board, its administration, faculty and staff, designed to help the institution accomplish its goals and objectives. Internal controls provide reasonable assurance regarding the achievement of the goals in the following categories -