COMDTINST 5700.10
(10) Recommend and monitor remediation actions for internal controls deficiencies.
d. The Senior Assessment Team (SAT) shall:
(1)
Implement the CG internal control assessment methodology;
(2)
Ensure that assessment objectives are clearly communicated throughout the CG;
(3)
Ensure that assessments are carried out in a thorough, effective, and timely manner;
(4)
Identify and request adequate funding and resources;
(5)
Identify staff and/or secure contractors to perform assessments;
(6)
Ensure that assessments complement DHS functional integration efforts; and
(7)
Fully document the assessment process for internal control over financial reporting.
e. Key Process Managers shall:
(1) Review and document the design for internal controls within their Key Process;
(2) Document evidence of the operational effectiveness of internal controls within their Key
Process;
(3) Maintain a record of internal control weaknesses and associated remediation actions;
(4) Where applicable, research and recommend new and innovative approaches to internal
controls for their Key Process;
(5) Update process and control documentation as processes change;
(6) Conduct, at a minimum, an annual assessment of internal controls for their assigned Key
Process in accordance with an approved Key Process Evaluation Tool;
(7) Maintain documentation to support Key Process review results;
(8) Provide the EAICC with a report on their annual evaluation along with recommendations for
remediation actions, if required;
(9) Report monthly, or as required, to the EAICC on the status of key controls;
(10) Implement necessary and effective internal controls in accordance with the principles of
Enclosure (3); and
(11) Implement internal control remediation actions as necessary.
f. All CG managers and other personnel shall implement necessary and effective internal controls
in accordance with the principles and requirements of the CG IC Program. They shall also
provide support and documentation as requested by KPMs to meet IC Program reporting
requirements and implement corrective action plans for internal control deficiencies. All CG
personnel, military and civilian, must comply with the requirements of internal controls
established to protect CG resources from fraud, waste, and mismanagement and to provide
accurate reporting for effective decision-making. Although KPMs are responsible for the
establishment and monitoring of internal controls, all CG personnel have a role in correctly and
consistently applying identified internal controls.
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