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Managers' Roles in Assessing Internal Control

Course Category Finance

March 06, 2026

5:00 a.m.

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On-Site

This course will be delivered on-site in American Samoa.

Registration is open to insular government professionals.

Course Description

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.

What You Will Learn

By the end of this course, participants will be able to:

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.

NEXT SESSION

DAYS

HOURS

MINS

SECONDS

March 06, 2026

5:00 a.m. to 1:00 p.m.

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CPEs - 8 Credit Hours

On-Site, American Samoa

American Samoa Community College, American Samoa

Course Description

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This course has been delivered

Instructor

Drummond Kahn

Portland, Oregon

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas. Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.

Photo Gallery

Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.