Employee responsibilities:
The policies which, by law, each employee is reasonably expected to comply include:
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Fulfilling the duties and responsibilities established in his or her job description.
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Meeting performance standards, where applicable.
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Participating in education and training programs to achieve awareness and understanding of internal control standards.
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Taking all reasonable steps to safeguard assets against waste, loss, unauthorized use, and misappropriation.
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Prohibiting the use of his or her official position to secure unwarranted privileges. When in doubt, ask your administrative superior to review the matter.
Managers have these additional responsibilities:
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Maintaining an office environment that encourages the design of internal controls.
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Documenting policies and procedures that are to be followed in performing office functions.
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Identifying the control objectives for the functions and implementing cost-effective controls designed to meet those objectives.
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Regularly testing the controls to determine if they are performing as intended.