Control Activities
| Effective: | 06/21/11 | Approved By: Senior Associate Vice President for Financial Affairs and Chief Financial Officer | |
| Revised: | 01/02/24 |
For Assistance Contact: Controller
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Purpose/Scope
To provide an overview of the control activities 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. Control activities are essential for effective internal control.
University Guidelines
An effective internal control system must include control activities at every level and in all activities of an organization.
Control activities contribute to the mitigation of negative risks and are often established through policies and procedures. The Handbook of Operating Procedures and Financial Guidelines are examples of UTSA's policies and procedures. Other examples of UTSA and UT System policies are available on the UTSA Policies and Required Links webpage.
At UTSA, examples of control activities include but are not limited to
- Segregation of duties: See Financial Guideline — Monitoring Plan for Segregation of Duties and Review of Financial Activity.
- Controls over technology: Access to information systems is restricted to protect against unauthorized access, disclosure, modification or destruction, as well as to ensure the availability, integrity and confidentiality of information. For more information, see UTSA Handbook of Operating Procedures (HOP) 11.01 — Information Technology Resources Use and Security and Financial Guideline — Security Access Management and Control: Texas Comptroller of Public Accounts - Fiscal Management System.
- Reconciliations: These involve comparing information from separate sources (such as the general ledger and subsidiary ledgers) to determine whether the information is consistent, analyzing any differences and correcting the records so that the information in both sources is accurate. For more information and examples of reconciliation, see Financial Guideline — Department Financial Reviews.
- Certifications and sub-certifications: See Financial Guideline — Fiscal Management Sub-Certification and Financial Guideline — Security Access Management and Control: Texas Comptroller of Public Accounts - Fiscal Management System.
For an overview of internal control, see Financial Guideline — Internal Control Overview.
Related Forms
None at this time.
