Monitoring Activities

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 monitoring activities 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. Monitoring activities are essential for effective internal control.

University Guidelines

The performance of internal control systems must be monitored through both ongoing and periodic assessments. Monitoring activities include regular management and supervisory activities and other actions personnel take when performing their duties. Any deficiencies must be reported to those responsible for corrective action, and the corrective actions must be monitored. For examples of UTSA's monitoring activities, see fmog.1.6.1.utsa. Another example is the testing of Fiscal Management Sub-Certifications (see fmog.1.4.3.utsa). For more information on monitoring activities, for example Quality Assurance Reviews, see ICRS.utsa.

For an overview of internal control, see fmog.0101.utsa.

Related Forms

None at this time.

Revision History

Date Description
01/05/24 Updated point of contact. Provided examples of monitoring activities in the University Guidelines section.
05/13/19 Updates to header section; minor editorial changes.