Management is responsible for ensuring that internal controls are established and functioning to achieve the mission and objectives of their unit or department. Changes in existing conditions may cause the effectiveness of a control to deteriorate or the degree of compliance to change. Management must respond to these changes by creating additional controls or alter existing controls to protect against loss.
It is also the responsibility of every staff member to assure that the established internal controls are followed, applied and continually reviewed as conditions change.
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© 2007 Arizona Board of Regents, Northern Arizona University
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