The overall classification of this Training is: UNCLASSIFIED Managers’ Internal Control Program...

The overall classification of this Training is:UNCLASSIFIED

Managers’ Internal Control Program (MICP)

FY2013 Workshop

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Identifying Assessable Units

andCoverage Breadth

Managers’ Internal Control Program

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Identifying Assessable Units and Coverage Breadth

Objectives

Understand why we need assessable unitsUnderstand what is an assessable unitBe able to identify assessable unitsBe able to explain the roles of assessable unit

managersDescribe the coverage and breadth of your

assessable units

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What is an Assessable Unit?

Any organizational, functional, programmatic or other applicable subdivision of an organization that allows for adequate analysis.

The assessable unit is required to have an appointed and adequately trained assessable unit manager.


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What Are Assessable Units?

Distinct organizational functions

Reoccurring processes

Critical to mission

Clearly recognizable

Independent


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What are functions?

Activities that consume time

Have dedicated staff

Address organizational initiatives

Result in major work products

Carry out significant objectives/goals


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Soldiers Receive Pre-Airborne Operation Instructions from Trained Jumpmaster, who attended Jumpmaster Course.

T10-C Parachutes Issued by the Quartermaster/Supply activity.

Prior to Loading Aircraft –Jumpmaster Inspects Soldiers equipment.

Jumpmaster identified T10-C Static Lines Separated (Cut) and operation ceased.

Investigation team conducts formal investigation .

1995 – Division Airborne Operation Static Line Incident


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Why do we need to identify Assessable Units?

Systematic way to leverage the internal controls of the organization

Identify the role/function the assessable unit performs for mission or objective success

Facilitates evaluations and remedies

Includes management in the process


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Do I use an Organization Chart to Identify Assessable Units?


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How do I identify Assessable Units?

Alert rosters

Phone rosters

Distribution lists

Walk around the area and observe

Organization charts


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Don’t forget to include these ways of identifying Assessable Units:

Committees

Satellite/Regional Offices

Boards or Governing Bodies

Chain of Command Approach


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Examples of Assessable Units:

Administrative Office

Finance Office

Safety Office

Security Office

Medical Office

Planning Division

Operations Division


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Example of Assessable Unit Segmentation:

Administrative Office

• Awards

• Evaluations

• Orders

• Leaves/Passes

• Promotions

• Payroll


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Assessable Units – Other Examples

Activity – Open Discussion

How do you identify assessable units within your organization?

What other assessable units do you have?

Do impediments exist that make it difficult to identify or recognize assessable units?

Are your assessable units consistent in their approach to further segmentation?


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What are the benefits of identifying Assessable Units?

Documenting mission areas

• Ensures areas are appropriately managed• Ensures responsibilities have been properly

designated• Ensures appropriate involvement of

personnel

Permits effective evaluation of internal controls


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23 Dec C-23 lands on airfield and reports construction done on runway that requires a formal Notice To Airmen (NOTAM).

No NOTAM transmitted.

29 Dec C-130 Lands in the night crashing and totaling aircraft.

Mission support on airstrip ceased throughout investigation and repair work.

2004 – C130 Hercules Crashes on Field Landing Strip


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Who Manages Assessable Units?

Department/Division/Chief/Director

Senior Management with primary/direct responsibility

Appointed by the Commander/Principal

Individuals who know the day-to-day operations


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What are the Roles of the Assessable Unit Manager?

Ensure all mission areas are covered Ensure all risk assessments are

conducted/reviewed Ensure internal controls are in place to mitigate

identified risks Ensure internal controls are documented and tested Oversee and monitor corrective actions for all

weaknesses identified Appoint and inventory MICP responsible

individuals


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Assessable Unit Inventory - Example


ASSESSABLE UNIT

FUNCTIONS AND PROGRAMS REQUIRING ASSESSMENTS

PROCESS OWNER OFFICE / PHONE #

DATE OF LAST EVALUATION

DATE OF NEXT PLANNED

EVALUATION

METHOD USED TO EVALUATE

DEFICIENICES, REPORTABLE CONDITIONS, OR MATERIAL WEAKNESSES IDENTIFIED DURING THE EVALUATION

INTERNAL MANAGEMENT CONTROL PLAN FOR ASSESSABLE UNITS

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ASSESSABLE UNIT





EVALUATION



PERSONNEL JOHN DOE / 555-1212

Jan-11 Jan-12INTERNAL CHECKLISTS

EVALUATIONS COMPLETED DEMONSTRATED DEFICIENCIES

FINANCE

SECURITY

NETWORK SYSTEMS

INTERNAL MANAGEMENT CONTROL PLAN FOR ASSESSABLE UNITSDEFENSE AGENCY



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ASSESSABLE UNIT





EVALUATION



AWARDSJOHN DOE / 555-1212

JAN 11 JUN 11INTERNAL CHECKLISTS

AWARDS NOT SIGNED BY PROPER LEVEL OF AUTHORITY

EVALUATIONS

ORDERS

LEAVES AND PASSES

INTERNAL MANAGEMENT CONTROL PLAN FOR ASSESSABLE UNITSPERSONNEL/ DEFENSE AGENCY



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Assessable Unit Managers – Other Examples

Activity – Open Discussion

What level are your assessable unit managers?

Do they direct evaluations?

Do they address weaknesses identified?

Do they have direct communication with the Commander/Principal?

How frequent do MICP Coordinators communicate with assessable unit Managers?


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Do you have proper Coverage?


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Do you have proper Coverage?

Look at your organization• Are all risks addressed?• Are assessable units identified for all areas of

risk? Are all material (major) functions/activities

evaluated? Extremely subjective


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Assessment of Our Objectives

Understand why we need assessable units Understand what is an assessable unit Be able to identify assessable units Be able to explain the roles of assessable unit managers Describe the coverage and breadth of your assessable units.


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Questions ?


The overall classification of this Training is: UNCLASSIFIED Managers’ Internal Control Program...

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