Resources for Business Officers
Find reference materials that campus administrative offices can use to assess their department's performance and enhance business practices.
Below you will find a variety of reference materials that campus administrative offices can use to self-assess their department's performance and enhance campus awareness of good business practices.Separation of Duties
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One important element of good internal controls is an adequate separation of duties. In other words, good business practices ensure that all departmental transactions reflect appropriate University business by ensuring that no one individual employee can complete a significant business transaction in its entirety.
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In addition to proper segregation of duties, it is important for departments to take certain actions upon the separation of departmental employees: Department Checklist for Separating Employees.
Internal Controls
Internal controls are designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
- Effectiveness and efficiency of operations.
- Reliability of financial reporting.
- Compliance with applicable laws and regulations.
Additional information on internal controls can be found at UCOP Ethics, Compliance, and Audit Services.