Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)

Manager's and Auditor's Roles in Assessing Internal Control

Manager's and Auditor's Roles in Assessing Internal Control


Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control. Learn how the required compliance assessment can be structured and carried out, including basic techniques and approaches for conducting evaluations and documenting their results. Understand the intent and content of OMBs 2016 revision to Circular A-123 and GAO’s 2014 revision to the Internal Control Standards (the Green Book).

This course is part of the Master Certificate in Federal Financial Management.

Effective January 30, 2018, the title of this course changed from Management's Responsibility for Internal Control (OMB Circular A-123) to Management's and Auditor's Roles in Assessing Internal Control.

Who Should Attend?

Program managers and other non-auditors, as well as auditors who conduct control assessments as well as auditors who review agencies’ implementation of Circular A-123.




16.0 CPE's

Class Type:

This course is currently being offered in the following training modalities:

Learning Outcomes:

  • Explain why internal control is important for helping managers accomplish organizational, operational and program objectives for which they are responsible
  • Identify the objectives and requirements for the Integrity Act
  • Define management control, internal control and the basic concepts and objectives for them
  • Identify and apply GAO standards and OMB guidance for establishing and assessing controls
  • Identify and apply key components of a control program
  • Identify and apply key components of assessing controls
  • Recognize and report deficiencies and material weaknesses
  • Describe reporting requirements under the Integrity Act
  • Identify auditors’ roles in applying auditing standards for assessing and reporting on the quality of internal controls in financial, attestation and performance audits.

Register For Online Course


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Module 1: Internal Control: Key to Accountability

Module 2: Legislation, Standards, and Guidance

Module 3: Establishing and Operating an Effective Internal Control System

Module 4: Assessing Internal Control

Module 5: Impact When Controls Fail

Module 6: Correcting Internal Control Deficiencies

Module 7: Reporting on Internal Control

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