The overall classification of this Training is: UNCLASSIFIED Managers’ Internal Control Program (MICP) FY2013 Workshop

2 UNCLASSIFIED Identifying Assessable Units and Coverage Breadth Managers’ Internal Control Program

3 UNCLASSIFIED Identifying Assessable Units and Coverage Breadth 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

4 UNCLASSIFIED 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. Identifying Assessable Units and Coverage Breadth

5 UNCLASSIFIED What Are Assessable Units?  Distinct organizational functions  Reoccurring processes  Critical to mission  Clearly recognizable  Independent Identifying Assessable Units and Coverage Breadth

6 UNCLASSIFIED What are functions?  Activities that consume time  Have dedicated staff  Address organizational initiatives  Result in major work products  Carry out significant objectives/goals Identifying Assessable Units and Coverage Breadth

7 UNCLASSIFIED  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 – Division Airborne Operation Static Line Incident Identifying Assessable Units and Coverage Breadth

8 UNCLASSIFIED 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 Identifying Assessable Units and Coverage Breadth

9 UNCLASSIFIED Do I use an Organization Chart to Identify Assessable Units? Identifying Assessable Units and Coverage Breadth

10 UNCLASSIFIED How do I identify Assessable Units?  Alert rosters  Phone rosters  Distribution lists  Walk around the area and observe  Organization charts Identifying Assessable Units and Coverage Breadth

11 UNCLASSIFIED Don’t forget to include these ways of identifying Assessable Units:  Committees  Satellite/Regional Offices  Boards or Governing Bodies  Chain of Command Approach Identifying Assessable Units and Coverage Breadth

12 UNCLASSIFIED Examples of Assessable Units:  Administrative Office  Finance Office  Safety Office  Security Office  Medical Office  Planning Division  Operations Division Identifying Assessable Units and Coverage Breadth

13 UNCLASSIFIED Example of Assessable Unit Segmentation:  Administrative Office Awards Evaluations Orders Leaves/Passes Promotions Payroll Identifying Assessable Units and Coverage Breadth

14 UNCLASSIFIED 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? Identifying Assessable Units and Coverage Breadth

15 UNCLASSIFIED 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 Identifying Assessable Units and Coverage Breadth

UNCLASSIFIED 16  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 – C130 Hercules Crashes on Field Landing Strip Identifying Assessable Units and Coverage Breadth

17 UNCLASSIFIED 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 Identifying Assessable Units and Coverage Breadth

18 UNCLASSIFIED 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 Identifying Assessable Units and Coverage Breadth

19 UNCLASSIFIED Assessable Unit Inventory - Example Identifying Assessable Units and Coverage Breadth

20 UNCLASSIFIED Assessable Unit Inventory - Example Identifying Assessable Units and Coverage Breadth

21 UNCLASSIFIED Assessable Unit Inventory - Example Identifying Assessable Units and Coverage Breadth

22 UNCLASSIFIED 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? Identifying Assessable Units and Coverage Breadth

23 UNCLASSIFIED Do you have proper Coverage? Identifying Assessable Units and Coverage Breadth

24 UNCLASSIFIED 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 Identifying Assessable Units and Coverage Breadth

25 UNCLASSIFIED 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. Identifying Assessable Units and Coverage Breadth

26 UNCLASSIFIED Questions ? Identifying Assessable Units and Coverage Breadth