Policies, tools and resources from the UC Davis Internal Controls Online Course

General Resources

• Controls & Accountability Office
• Committee of Sponsoring Organizations of the Treadway Committee (COSO) Website

Part 1 - The Control Environment

• Board of Regent's Statement of Ethical Values and Standards of Ethical Conduct
• UCOP Policy BFB-BUS-10, Principle's of Accountability with Respect to Financial Transactions

Part 5 - Preventive Controls

• PPM Section 330-11, Departmental Financial Administrative Controls and Separation of Duties
• PPM 330-10, Approval Authorization for Departmental Transactions
• BUS-49, Policy for Cash and Cash Equivalents Received
• BUS-29, Management and Control of University Equipment
• BUS-54, Operating Guidelines for University Supply Inventories
• UCOP’s IS-3, Electronic Information Security

Part 6 - Detective Controls

• UC Davis Ledger Review Webpage

Part 8 - Information and Communication

• Whistleblower Information

Part 9 - Monitoring Activities

• Maintaining Controls Toolkit
• UCOP Internal Controls Quiz

Part 10 - UC Davis Fraud Risk

• PPM 400-05
• Fraud Prevention Website
• 7-minute Fraud Awareness Video