Mich. Comp. Laws § 18.1483

Sec. 483. As used in this section and sections 484 to 489: (a) "Department head" means the head of a principal department. (b) "Internal control system" means a process, effected by the director of the principal department, management, and other personnel, designed to provide reasonable assurance regarding the accomplishment of department objectives relating to operations, reporting, and compliance.