text: Chapter 7
  establishes the internal review and quality assurance program. The internal review and quality assurance
  program establishes specific responsibilities, checklists, and inspection schedules in the form of written
  guidance/policy. As part of the internal review and QA program, it is important to establish and track
  metrics to evaluate performance, develop incentives, and use evaluation results to identify training
  deficiencies. Accurate payments and prudent cash management practices are areas of emphasis for FM
  operations.
  7-25. Figure 7-1 illustrates how management control is the overarching theme that encompasses Army
  programs such as the MICP, financial management unit’s internal review, and Army quality assurance
  programs and how all three are charged with deterring fraud, waste and abuse.
  Figure 7-1. Management control
  7-26. Internal controls are not just about checklists. The management control program allows and
  encourages commanders and managers to use their existing reviews and inspections in lieu of using a
  standard checklist. The use of checklists leads to the perception that internal controls are a one-time task
  done to fill an annual requirement.
  7-27. In order to be effective, the internal control process must be a continuous process. One way to
  ensure a continuous process is by using existing command programs already in place that allows
  commanders and managers to continuously assess their controls and take corrective action immediately.
  Another method to ensure a continuous process is to schedule monthly internal reviews of programs versus
  conducting annual reviews. This will ensure a twelve month visibility of the programs and give internal
  control personnel year round experience with reporting findings and weaknesses. The use of an existing
  checklist will meet the minimum requirements of assessing controls, however, if a checklist is used, the
  management control administrator should attempt to augment the checklist with additional justification
  from the functional proponent responsible for the assessment.