Financial Accounting and Controls


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The University of California has adopted the internal control framework promulgated by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is sponsored by, among other organizations, the American Institute of Certified Public Accountants and the Institute of Internal Auditors.

COSO broadly defines internal control as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

  1. Effectiveness and efficiency of operations
  2. Reliability of financial reporting
  3. Compliance with applicable laws and regulations
Contact Information

Financial Accounting & Controls
2195 Hearst Avenue, Room 130
MC 1102
Berkeley, CA 94720-1102
Telephone (510) 642-0031
Fax (510) 643-7628