Control Environment
| Effective: | 06/21/11 | Approved By: Sr. Associate Vice President for Financial Affairs and Deputy CFO | |
| Revised: | 04/29/19 |
For Assistance Contact: Sr. Associate Vice President for Financial Affairs and Deputy CFO
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Purpose/Scope
To provide an overview of the Control Environment element of internal control.
Authority
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 The University of Texas at San Antonio (UTSA) this includes, but is not limited to establishing and maintaining a culture of high ethical standards that are supported by management; ensuring that employees understand the importance of internal control and their respective roles in the process; and holding employees accountable for their internal control responsibilities. For more information see fmog.1.2.1.utsa, MAT.utsa, and HOP4.01.
For an overview of internal control see fmog.0101.utsa.
Related Forms
None at this time.
Revision History
| Date | Description |
|---|---|
| 04/29/19 | Updates to header section; minor editorial changes. |
| 05/06/16 | Update to The University Guidelines. |
