Control Environment

Effective: 06/21/11 Approved By: Senior Associate Vice President for Financial Affairs and Chief Financial Officer
Revised: 01/05/24
For Assistance Contact: Controller


To provide an overview of the control environment element of internal control.


The UTS142 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report.

The control environment is an essential element of effective internal control.

University Guidelines

A control-conscious environment is critical to achieving effective internal control. At UTSA this includes, but is not limited to, establishing and maintaining a culture of high ethical standards and integrity that are supported by management; properly assigning authority and responsibility based on organizational structure; ensuring that employees understand the importance of internal control and their respective roles in the process while providing them with necessary development opportunities; and holding employees accountable for their internal control responsibilities. For more information, see Financial Guideline — Fiscal Accountability and Stewardship of University Resources, UTSA Management Assessment Tool (MAT) and UTSA Handbook of Operating Procedures (HOP) 4.01 — Code of Ethics.

For an overview of internal control, see Financial Guideline — Internal Control Overview.

Related Forms

None at this time.

Revision History

Date Description
01/05/24 Updated point of contact. Added detail to University Guidelines section.
04/29/19 Updates to header section; minor editorial changes.