Internal Control Starts At The Top

The Board is responsible for the following:

  • Creating the Tone-at-the-Top
  • Procedures Are In Place To Objectively Assess Management’s Practices
  • Management Develops And Adheres To Sound System Of Internal Controls
  • Independent Auditors Assess System’s Financial Reporting Practices.

The Executive Director is responsible for the following:

  • Properly develops internal controls
  • Adheres To Sound System Of Internal Controls
  • Continuous oversight to assure adherence to sound system of internal controls
  • Annual Independent Auditors Assessment of the System’s Financial Reporting Practices
  • Presents Positive Tone-at-the-Top Regarding Importance of System of Internal Controls.
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