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Accounting Systems and Procedures

From Appalachian State University Policy Manual

Revision as of 11:50, 30 January 2012 by Deaskc (Talk | contribs) (The Office of Internal Audits Serves As Liaison)

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Policy 1005

1 Introduction

2 Scope

3 Definitions

4 Policy and Procedure Statements

4.1 State Auditor Evaluates Adequacy of Accounting Systems

4.1.1 North Carolina General Statute 147-64.6 gives the State Auditor the authority and responsibility of conducting reviews of the bookkeeping and accounting systems in use in the various departments, institutions, commissions, boards and agencies which are supported partially or entirely from state funds. Such examinations are for the purpose of evaluating the adequacy of systems in use by these agencies and institutions. In instances where the State Auditor determines that existing systems are outmoded, inefficient or otherwise inadequate, he/she shall recommend changes to the University administration and the State Controller as appropriate.

4.2 The Office of Internal Audits Serves As Liaison

4.2.1 At Appalachian State University, the State Auditor will accomplish the above responsibilities in cooperation with the Office of Internal Audits. The staff of the Office of Internal Audits will review the State Auditors's findings and serve as a resource during the review.

5 Additional References

6 Authority

7 Contact Information

8 Effective Date

9 Revision Dates

Last modified 05/06/2009 03:09:00 PM by Matt McNaney