Division of Administration & Finance

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Internal Controls

About Internal Controls

The Internal Control Act, more specifically referred to as the New York State Governmental Accountability, Audit and Internal Control Act (originated in Chapter 814 of the Laws of 1987, then made permanent in Chapter 510 of the Laws of 1999), is the basis for the SUNY New Paltz Internal Control Program. The Internal Control Act requires that all state agencies, including SUNY institute a formal internal control program. There are six requirements of the Internal Control Act of 1987 as shown below:

  1. Maintain written internal control guidelines.
  2. Maintain an internal control system for continuous review of operations.
  3. Make a concise statement of policy and standards available to all employees.
  4. Designate an Internal Control Officer.
  5. Educate and train all employees on internal controls.
  6. Evaluate the need for an internal audit function.

» Basic Definition
» Internal Control Program
» Internal Control Foundations
» Segmentation
» Risk Assessment
» Preventative and Detective Controls
» Internal Control Standards
» Who's Responsible and For What?
» Training
» Summary
» Related Informational References