Internal Controls and Segregation of Duties

This collection of documents and links serves to orient individuals and administrators to the responsibilities of those who design security roles, those who request roles (Department Security Administrator) and those who approve roles (Approver).

An internal control system provides for safeguarding of assets, proper recording of transactions, and the efficient and effective accomplishment of the unit’s and university’s goals and objectives including compliance with federal, state, and university rules and regulations.

Segregation of duties insures that no single individual can have control over all phases of a transaction (i.e., authorization, custody, and record keeping) without compensating controls.

Internal Control Policies and Links

University of Florida

Finance and Accounting


Segregation of Duties Policies and Links