text: Management Internal Controls
  * Submit an annual statement of assurance that accurately describes the status of internal controls
  within their organization to include any material weaknesses and plans for corrective action.
  * Designate an internal control administrator (ICA) to administer the internal control process
  within the reporting organization and to serve as a focal point for all internal control matters.
  7-20. Assessable unit manager (AUM). This is the focal point of the internal control program for all
  control evaluations and where the Army relies on its leaders to make the most significant impact in terms of
  having quality internal control programs. Leaders at this level should provide adequate controls over all its
  programs to ensure effective use of resources. As weaknesses are identified, the AUM takes immediate
  corrective action to fix the weakness and report them to the higher commander. The AUM is designated by
  the head of the reporting organization and must be at least a Colonel or General Schedule 15. The AUM
  provides leadership and support; executes an internal control plan; conducts evaluations; maintains required
  documentation; and certifies the results of evaluations.
  7-21. Internal Control Administrator (ICA). The ICA is designated by the senior responsible official to
  administer the management control process within the reporting organization. The ICA is the critical
  position that ensures the command is meeting the objectives of the management control program on behalf
  of the AUM. The ICA will:
  * Advise the senior responsible official.
  * Keep commanders and managers informed on management control matters.
  * Identify requirements and provide training.
  * Maintain the Internal Control Evaluation Plan (ICEP).
  * Coordinate and assist with the preparation of the organization’s annual assurance statement.
  * Ensure material weaknesses are tracked until corrected.
  INTERNAL CONTROL PROCESS
  7-22. A common misconception exists that internal controls require less attention during OCO. Intense
  congressional scrutiny of contracting and procurement operations in Operation Iraqi Freedom and
  Operation Enduring Freedom, as well as media accounts documenting lapses of internal controls in both
  theaters, demonstrate the significant importance internal controls play in Army operations, not only in
  peacetime but during OCO as well. To prevent fraud, waste, and abuse, internal controls should be in place
  for high-risk areas such as cash, fuel, ammo, and rations. Without proper management controls,
  commanders are placing their units and mission accomplishment at risk. This section covers the essential
  elements of the internal control process.
  ESTABLISHING MANAGERS’ INTERNAL CONTROL PROGRAM
  (MICP)
  7-23. Units deploying to a theater of operation must establish internal controls. The senior FM leader in the
  AO establishes the MICP. The program establishes specific responsibilities and timelines in the form of
  written guidance/policy. The guidance/policy directs key actions, like appointing ICAs, training
  requirements, conduct of the evaluations through the ICEP, and the requirement to submit material
  weaknesses and annual assurance statements. Use of existing reviews and inspections should be
  emphasized as an alternative to the use of checklists.
  ESTABLISHING FINANCE OPERATIONS INTERNAL REVIEW
  PROGRAM AND QUALITY ASSURANCE (QA) PROGRAM
  7-24. FM units deploying to a theater of operations must establish an internal review program and QA
  program. Regardless of where the FM units are placed within the SUST BDE, the SUST BDE CDR bears
  overall responsibility for compliance of FM units with established internal controls and works with the
  FMSC to ensure that those FM units under his or her command and control do in fact comply with all
  applicable laws and regulations governing FM operations. The senior FM unit (FMSC or FMSU) in the AO