What are Internal Controls?

• Learn about how each of us participate in Lane's Internal Controls
• Lane Self Study 2004: Standard Seven
• The COSO Framework

Lane Board of Education Policies that affect Internal Controls:

• Financial Condition and Activities, A.050
• Governance Process, B.110

What others are doing about Internal Controls:

• The Federal Government
  • Standards for Internal Control
• University of Oregon
  • Internal Controls
  • Internal Audit Division
• Oregon University System Controller's Division
• Professional Organizations
  • Oregon Society of Certified Public Accountants
  • Oregon Board of Accountancy
  • American Institute of Certified Public Accountants
  • Governmental Accounting Standards Board