Internal Control is a process affected by OSU administration, faculty, and staff that is 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

All levels of University management (President, Provosts, Deans, central administrators, college business managers, and department heads) are stewards of OSU's financial resources and are responsible for establishing and maintaining effective internal control processes that contribute to the achievement of the University's mission, financial goals, and minimization of risk.

This web page is intended to provide University management with guidance and tools to assist in assessing internal control within their area of responsibility.

  • Internal Control Policies