Management's Responsibility for Internal Controls

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.

Contact Info

P.O. Box 4115

Flagstaff, AZ 86011


928-523-6630 fax

University Services Building (Building 90)

1296 S Knoles Dr



2007 Arizona Board of Regents, Northern Arizona University
South San Francisco Street, Flagstaff, Arizona 86011