Internal Controls

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Good internal control practices allow the university to achieve its objectives while maintaining an environment that focuses on ethics and accountability.

UB's Commitment to Internal Controls

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. UB is fundamentally committed to the principals and practices of internal controls.

“…All university employees are responsible for safeguarding the significant resources with which UB is entrusted. This responsibility is met through thoughtful consideration of the risks presented in our daily operations and through mitigation of those risks with meaningful policies, procedures, and collaborative best practices. Success of the internal control program is dependent on the individual integrity of every employee…

We, as members of our university community, must be committed to adhering to the principles and practices of UB’s system of internal controls. Stewardship of the public trust is integral to our university values and mission.”

-Satish K. Tripathi, President, University at Buffalo

Internal Control Best Practices

Effective internal controls help departments:

  • Identify priorities
  • Achieve department goals
  • Issue reliable reports
  • Meet compliance requirements
  • Safeguard University assets

Departments benefit by:

  • Reducing and preventing errors
  • Ensuring priority issues are identified and addressed
  • Providing appropriate checks and balances

UB uses the Committee of Sponsoring Organizations of the Treadway Commission (COSO) principles as its basis for an internal control program. 

Keys to Good Internal Control Practices

Policies and Standards

Contact an Expert

Tricia Canty.

Tricia Canty

Policy, Compliance and Internal Controls

Phone: 716-645-2639