Internal Controls

1
Internal Controls

• Executive Session
• Mark B. Mitchell, MBA, CIA, CGFM
• Chair, NYS Internal Control Association
• October 22, 2007

http//www.nysica.com
2
Agenda

• Internal Control Roles and Responsibilities
• Provide a Framework for Achieving an
  Organizations Objectives
• Answer Your Questions

3
Roles and Responsibilities

• Agency Head
• Internal Control Officer
• Internal Control Coordinators Practitioners
• Agency Management Supervisors
• Agency Staff
• Internal Audit

4
Starting the Process

• Questions to consider
• Are our internal control systems adequate?
• How do we know?

5
Framework for Achieving Objectives
6
Internal Controls
Questions?

• Mark B. Mitchell, MBA, CIA, CGFM
• Director of Internal Audit
• NYS Energy Research Development Authority
• 17 Columbia Circle, Albany, NY 12203
• [phone], ext. 3289
• mbm_at_nyserda.org