Management Accountability and Control - Indian Affairs …：管理会计和控制-印度事务….pptVIP

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Management Accountability and Control - Indian Affairs …：管理会计和控制-印度事务….ppt

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Management Accountability and Control - Indian Affairs …：管理会计和控制-印度事务…

Agency managers should continuously monitor and improve the effectiveness of management controls associated with their programs. This continuous monitoring, and other periodic evaluations, should provide the basis for the agency heads annual assessment of and report on management controls, as required by the Integrity Act. Agency management should determine the appropriate level of documentation needed to support this assessment. ASSESSING AND IMPROVING MANAGEMENT CONTROLS Sources of Information The agency heads assessment of management controls can be performed using a variety of information sources. Management has primary responsibility for monitoring and assessing controls, and should use other sources as a supplement to -- not a replacement for -- its own judgment. Sources of information include: Management knowledge gained from the daily operation of agency programs and systems. Management reviews conducted (i) expressly for the purpose of assessing management controls, or (ii) for other purposes with an assessment of management controls as a by-product of the review. Management Accountability and Control IG and GAO reports, including audits, inspections, reviews, investigations, outcome of hotline complaints, or other products. Program evaluations. Audits of financial statements conducted pursuant to the Chief Financial Officers Act, as amended, including: information revealed in preparing the financial statements; the auditors reports on the financial statements, internal controls, and compliance with laws and regulations; and any other materials prepared relating to the statements. Reviews of financial systems which consider whether the requirements of OMB Circular No. A-127 are being met. Reviews of systems and applications conducted pursuant to the Computer Security Act of 1987 (40 U.S.C. 759 note) and OMB Circular No. A-130, Management of Federal Information Resources. Management Accountability and Control Annual performance p