Managers' Roles in Assessing Internal Control

Internal controls are critical for both managers and for auditors.  For programs receiving Federal funds, Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control. For all government uses of funds, internal control helps ensure that managers accomplish their program goals and that auditors can vouch for the results.  Learn how the required compliance assessment can be structured and carried out, including basic techniques and approaches for conducting evaluations and documenting their results. Understand the intent and content of current internal control policies and procedures and how they may impact departments and programs.

The structure of this course is a full day in-person session. Note that participants must have completed the Managers' Roles in Assessing Internal Control course in order to enroll in the Auditors' Roles in Assessing Internal Control course.

What You Will Learn

• Explain why internal control is important for helping managers accomplish organizational, operational and program objectives for which they are responsible
• Identify the objectives and requirements for internal controls
• Define management control, internal control and the basic concepts and objectives for them
• Identify and apply GAO standards and OMB guidance for establishing and assessing controls
• Identify and apply key components of a control program
• Identify and apply key components of assessing controls
• Recognize and report deficiencies and material weaknesses
• Identify auditors’ roles in applying auditing standards for assessing and reporting on the quality of internal controls in financial, attestation and performance audits.

Who Should Attend

Program managers and other non-auditors, as well as auditors who conduct control assessments as well as auditors who review agencies’ implementation of Circular A-123.

Health & Safety Protocols

For all on-site training in the insular areas, the Graduate School USA's Pacific and Virgin Islands Training Initiatives (PITI-VITI) works closely with local training hosts to ensure that participants, instructors, and training support staff enjoy a safe learning experience. Please note the following:

• Full details of PITI-VITI's health and safety guidelines are available here.
• Local health and safety guidelines for the government of American Samoa, which will be hosting this training, is available at https://www.americansamoa.gov/.
• Please contact PITI-VITI Admin at [email protected] with any questions or concerns.

Tuition Fees

With funding support from the United States Department of the Interior, Office of Insular Affairs, courses are available free of charge for government accountability professionals within the insular areas. The course fee is waived and there is no cost to register and attend, Professionals who do not meet the above criteria, please contact [email protected].