Army Managers' Internal Control Administrators' Course

Module 1: Expectations and Responsibilities of Army Managers

• Understand accountability for stewardship (funds, assets) and performance (results, quality, timeliness, cost).
• Relate GPRA/GPRMA requirements and quarterly performance reviews to Army management expectations.
• Connect “tone at the top,” FIAR, and leadership roles to effective internal control.
• Link planning, organizing, staffing, directing, and controlling to a robust control environment.

Module 2: Statutory and Regulatory Framework

• Review FMFIA, OMB Circular A-123 (and Appendices A–D), GAO “Green Book,” DoD 5118.03/DoDI 5010.40, and AR 11-2.
• Explain Statements of Assurance (ICONO/ICOFR/ICOFS), material weakness reporting, and annual timelines.
• Summarize requirements for charge card controls and improper payments reduction.
• Clarify roles and responsibilities across DoD and Army for internal control governance.

Module 3: Definition and Benefits of Effective Internal Controls

• Define risk and “reasonable assurance” in the context of mission accomplishment.
• Distinguish preventive, detective, and corrective controls with common examples.
• Weigh cost–benefit of controls and recognize inherent risk in programs and processes.
• Use key questions to judge whether controls are in place, used as intended, and effective.

Module 4: The GAO Standards for Internal Control

• Apply the five components: Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring.
• Identify common control activities (reviews, segregation of duties, documentation, access restrictions).
• Differentiate general vs. application IT controls and their impact on reliability.
• Ensure timely, useful information flows vertically and horizontally to support decisions.

Module 5: When Internal Controls Fail

• Recognize patterns of breakdown leading to waste, fraud, abuse, and mission risk.
• Analyze causes linked to weak control environments, poor risk assessment, or process gaps.
• Review illustrative cases (e.g., property accountability, purchase cards) and remediation steps.
• Quantify impacts to resources, public trust, and operational outcomes.

Module 6: The Army Managers’ Internal Control Program

• Describe AMICP structure in alignment with OMB A-123, DoDI 5010.40, and AR 11-2.
• Integrate risk assessment, AU inventories, ICEPs, and corrective action tracking.
• Explain material weakness identification, prioritization, and governance (councils/leadership).
• Connect AMICP to FIAR and audit readiness objectives.

Module 7: Designating Assessable Units & AU Commanders/Managers

• Establish criteria and boundaries for assessable units; maintain a current AU inventory.
• Assign AUM responsibilities and reporting lines for accountability.
• Prioritize AUs by risk and mission significance to focus evaluations.
• Update AU designations as missions, structures, or risks change.

Module 8: Responsibilities of the Internal Control Administrator

• Coordinate policy, training, templates, and program communications.
• Monitor evaluation quality, corrective actions, and documentation completeness.
• Consolidate reports and brief leadership on status, risks, and trends.
• Interface with auditors/inspectors and facilitate data calls.

Module 9: Developing Effective Internal Control Evaluation Plans

• Build a multi-year ICEP that schedules evaluations of key controls across AUs.
• Align plan scope and timing with risk assessments and mission priorities.
• Specify evaluators, methods, criteria, and evidence requirements (e.g., DA Form 11-2).
• Review and update the ICEP annually to reflect evolving risk.

Module 10: Conducting Internal Control Evaluations

• Plan and perform testing for design and operating effectiveness using sufficient, appropriate evidence.
• Apply sampling, tracing, reconciliations, and walkthroughs; document procedures and results.
• Record findings and recommended improvements; communicate results to stakeholders.
• Link evaluation outcomes to corrective action planning and follow-up.

Module 11: Identifying, Reporting, and Correcting Material Weaknesses

• Differentiate control deficiencies, significant deficiencies, and material weaknesses.
• Develop CAPs with milestones, owners, resources, and performance measures.
• Track, validate, and close weaknesses; escalate issues when milestones slip.
• Prepare required reports and updates for leadership and Statements of Assurance.

Module 12: The Annual Statement of Assurance

• Compile ICONO/ICOFR/ICOFS assessments and summarize material weaknesses and status.
• Ensure alignment with OMB A-123 guidance and DoD/Army submission requirements.
• Document supporting subordinate statements and evidence.
• Meet timelines for endorsement and transmittal to higher headquarters.