Monitoring Activities
| Effective: | 06/21/11 | Approved By: Senior Associate Vice President for Financial Affairs and Chief Financial Officer | |
| Revised: | 05/13/19 |
For Assistance Contact: Senior Associate Vice President for Financial Affairs & Chief Financial Officer
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Purpose/Scope
To provide an overview of the Monitoring 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. 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. Any deficiencies must be reported to those responsible for corrective action, and the corrective actions must be monitored. For examples of The University of Texas at San Antonio (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 |
|---|---|
| 05/13/19 | Updates to header section; minor editorial changes. |
| 05/06/16 | Update to The University Guidelines. |
