AuditNews is produced by Boston College Internal Audit Department two times a year (Fall and Spring). AuditNews will include articles by Internal Audit staff members and the Boston College community that provide ideas for enhancing controls. Another reason for producing this Newsletter is to promote internal control awareness. We use the phrase "positive control environment" to describe the state of mind maintained by personnel when performing job related tasks. We believe establishing a positive control environment is a prerequisite for successfully instituting effective systems of internal control at Boston College.