Examples of controls to reduce the risk of stolen or misused items:

• Property items, especially computers and desirable equipment, are physically secured.

• When an employee resigns or transfers, the unit makes sure property is on-hand, keys are turned in, and lock combinations and security codes are changed.

• Management has approved all property taken off-campus.

• A thorough search is made for all property during the annual inventory.

• For auxiliary operations, items for sale are physically counted each year and compared to inventory records.

Click on the links below for other examples of controls:
Systems
Financial and Operational
Revenues
Purchases and Payroll
Research
Safety and Liability

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