Section 508 Website Accessibility

Certain documents on this site are available as a Portable Document Format (PDF) file. PDF content requires Adobe's Acrobat Reader and can be downloaded by visiting

The University encourages anyone needing assistance in accessing content found on the University's website to contact the FGCU office or department that maintains the webpage. For an accessible version of PDF material, please contact FGCU Adaptive Services at or by calling 239 590-7956.

Skip to site navigation Skip to main content
Skip to main content
Internal Audit

Internal Audit

Internal Audit
Resources and Publications
Contact Us

Contact Information
Interim Director, Internal Audit
(239) 590-1709

Frequently Asked Questions


What are Internal Controls?

Internal controls are processes designed to help the University accomplish specific goals or objectives in the following categories:

                                    a) Effectiveness and efficiency of operations
                                    b) Reliability of financial reporting
                                    c) Compliance with laws and regulations.

They are a means by which the University's resources are directed, monitored, and measured. Internal controls play an important role in preventing and detecting fraud and protecting the University’s assets, both tangible and intangible.

Control activities include, but are not limited to: approvals, authorizations, verifications, reconciliations, reviews of operating performance, security of assets and segregation of duties.

For more information on internal controls please click here.