text: Chapter 7
  Management Internal Controls
  We are all accountable for managing the Army’s dollars and resources. Whether
  involved in Financial Management, logistics, acquisition, contracting, payroll, or
  other business functions everyone has an impact on the Army's financial statement.
  Everyone must know their role as the Army strengthens its financial operations.
  Accountability leads to a stronger Army and a clean audit opinion, which proves we
  are responsible stewards of taxpayer dollars and justifies funds we request from
  Congress. Ultimately, accountability and audit readiness are inherent to the Army’s
  mission because they allow us to better support the warfighter through better
  management of Army resources.
  The Army must transform itself to meet the financial and managerial requirements of
  the digital age, producing timely, accurate, and relevant information that is
  consistently auditable. To achieve this, the Army has created a Financial
  Improvement Plan (FIP) to reach audit readiness. The FIP is aligned with the Office
  of the Under Secretary of Defense (Comptroller) (OUSD(C)) Financial Improvement
  and Audit Readiness (FIAR) Plan to improve financial management, prioritize
  improvement activities, strengthen internal controls, and ultimately achieve
  auditability. To achieve the OUSD(C) FIAR Plan objectives, the Under Secretary of
  Defense (Comptroller) has identified two major financial improvement priorities: The
  Department’s budgetary information, as contained in the Statement of Budgetary
  Resources (SBR) and information regarding the Existence & Completeness (E&C) of
  mission critical assets.
  SECTION I – MANAGEMENT RESPONSIBILITES
  7-1. Management Internal Controls must be embedded in everything the Army does and must be a
  priority for every leader, commander, manager, and financial manager. Management Internal Controls is
  not simply an adherence to a series of checklists but more importantly, a continuous process that ensures
  the effective and efficient use of entrusted resources in mission execution across all areas of operations.
  Continuous development and review of internal controls ensures that what should happen in our daily
  operations does happen. Promoting the wise use of resources, deter fraud, waste, and abuse, and protect
  resources – our dollars, our equipment, and most importantly, our people. Rooted in the professional
  military ethic, the Army is a trusted institution with leaders committed to doing what is right in all aspects
  of operations, which includes enforcing management internal controls.
  7-2. The Army management internal controls are designed to ensure that programs operate as intended,
  areas needing improvement are identified and reported, and that timely corrective action is taken.
  Management internal controls promote these goals through periodic evaluation of key controls and full
  disclosure of any shortcomings that are detected. Commanders and managers at all levels should
  understand the importance of evaluating controls in an objective manner and disclosing the results. The
  Army must have management controls that add value and demonstrate a commitment to effective
  stewardship of resources entrusted to the Army by the American people.