FN 12 Internal Control Framework (formerly 05-12-01)


The University of Pittsburgh utilizes the Internal Control – Integrated Framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). University internal controls over financial reporting serve to protect assets, ensure reliable financial reporting, and promote adherence to policies.


Category: Financial
Section: Accounting and Financial Oversight
Effective Date: January 2016
Last Reviewed: January 2016
Responsible Unit:
Responsible Executive: Senior Vice Chancellor and Chief Financial Officer
Policy Contact:

Procedure(s) and Supporting Documents

Please refer to the policy and/or the policy contact for any accompanying procedures, supporting documents, and/or forms.