# Army Managers' Internal Control Administrators' Course Canonical URL: ## Overview This two-day seminar provides the detailed guidance you need to carry out your roles and responsibilities as an Army Internal Control Administrator. It covers the current statutory and regulatory requirements of the Army's Internal Control Program as well as other pertinent guidance. You will fully grasp the underlying Army philosophy on internal controls, the major elements of the Army Manager's Internal Control Program, basic responsibilities of key players in the process, and GAO Internal Control Standards, as well as Enterprise Risk Management. By completing practical exercises, you will gain experience in conducting internal control evaluations and identifying control weaknesses. This course is part of the [Certified Government Auditor (CGA) program, Level 1](/certificates/certified-government-auditor-level-i-2024-march-requirements). ## What you'll learn - Develop an internal control plan. - Conduct effective internal control evaluations. - Identify and document material weaknesses. - Establish corrective action plans. - Prepare annual statements of assurance. - Discuss the legislation and policies associated with internal controls. - Describe Army management responsibilities as they relate to all aspects of internal controls. - Discuss the importance of the Financial Improvement and Audit Readiness (FIAR) Plan. - Describe the impact of the Government Program and Results Modernization Act on the accounting and reporting of Army programs. - Apply the GAO Green Book Internal Control Standards. ## Curriculum #### Module 1: Expectations and Responsibilities of Army Managers - Understand accountability for stewardship (funds, assets) and performance (results, quality, timeliness, cost). - Relate GPRA/GPRMA requirements and quarterly performance reviews to Army management expectations. - Connect “tone at the top,” FIAR, and leadership roles to effective internal control. - Link planning, organizing, staffing, directing, and controlling to a robust control environment. #### Module 2: Statutory and Regulatory Framework - Review FMFIA, OMB Circular A-123 (and Appendices A–D), GAO “Green Book,” DoD 5118.03/DoDI 5010.40, and AR 11-2. - Explain Statements of Assurance (ICONO/ICOFR/ICOFS), material weakness reporting, and annual timelines. - Summarize requirements for charge card controls and improper payments reduction. - Clarify roles and responsibilities across DoD and Army for internal control governance. #### Module 3: Definition and Benefits of Effective Internal Controls - Define risk and “reasonable assurance” in the context of mission accomplishment. - Distinguish preventive, detective, and corrective controls with common examples. - Weigh cost–benefit of controls and recognize inherent risk in programs and processes. - Use key questions to judge whether controls are in place, used as intended, and effective. #### Module 4: The GAO Standards for Internal Control - Apply the five components: Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring. - Identify common control activities (reviews, segregation of duties, documentation, access restrictions). - Differentiate general vs. application IT controls and their impact on reliability. - Ensure timely, useful information flows vertically and horizontally to support decisions. #### Module 5: When Internal Controls Fail - Recognize patterns of breakdown leading to waste, fraud, abuse, and mission risk. - Analyze causes linked to weak control environments, poor risk assessment, or process gaps. - Review illustrative cases (e.g., property accountability, purchase cards) and remediation steps. - Quantify impacts to resources, public trust, and operational outcomes. #### Module 6: The Army Managers’ Internal Control Program - Describe AMICP structure in alignment with OMB A-123, DoDI 5010.40, and AR 11-2. - Integrate risk assessment, AU inventories, ICEPs, and corrective action tracking. - Explain material weakness identification, prioritization, and governance (councils/leadership). - Connect AMICP to FIAR and audit readiness objectives. #### Module 7: Designating Assessable Units & AU Commanders/Managers - Establish criteria and boundaries for assessable units; maintain a current AU inventory. - Assign AUM responsibilities and reporting lines for accountability. - Prioritize AUs by risk and mission significance to focus evaluations. - Update AU designations as missions, structures, or risks change. #### Module 8: Responsibilities of the Internal Control Administrator - Coordinate policy, training, templates, and program communications. - Monitor evaluation quality, corrective actions, and documentation completeness. - Consolidate reports and brief leadership on status, risks, and trends. - Interface with auditors/inspectors and facilitate data calls. #### Module 9: Developing Effective Internal Control Evaluation Plans - Build a multi-year ICEP that schedules evaluations of key controls across AUs. - Align plan scope and timing with risk assessments and mission priorities. - Specify evaluators, methods, criteria, and evidence requirements (e.g., DA Form 11-2). - Review and update the ICEP annually to reflect evolving risk. #### Module 10: Conducting Internal Control Evaluations - Plan and perform testing for design and operating effectiveness using sufficient, appropriate evidence. - Apply sampling, tracing, reconciliations, and walkthroughs; document procedures and results. - Record findings and recommended improvements; communicate results to stakeholders. - Link evaluation outcomes to corrective action planning and follow-up. #### Module 11: Identifying, Reporting, and Correcting Material Weaknesses - Differentiate control deficiencies, significant deficiencies, and material weaknesses. - Develop CAPs with milestones, owners, resources, and performance measures. - Track, validate, and close weaknesses; escalate issues when milestones slip. - Prepare required reports and updates for leadership and Statements of Assurance. #### Module 12: The Annual Statement of Assurance - Compile ICONO/ICOFR/ICOFS assessments and summarize material weaknesses and status. - Ensure alignment with OMB A-123 guidance and DoD/Army submission requirements. - Document supporting subordinate statements and evidence. - Meet timelines for endorsement and transmittal to higher headquarters. ## Schedule - Jul 9, 2026 – Jul 10, 2026 — Live Online - Sep 28, 2026 – Sep 29, 2026 — Live Online ## Instructors ### Mark Gebicke — Instructor Mark E. Gebicke is an accomplished consultant and instructor with over 50 years of experience in auditing, leadership, and federal program evaluation. A retired Senior Executive from the U.S. Government Accountability Office (GAO), Mark spent two decades in GAO's Senior Executive Service, where he led performance reviews and provided congressional testimony on critical issues for agencies such as NASA, the Department of Defense, and the Department of Justice. His expertise spans personnel, readiness, logistics, budget, operations, anti-terrorism, and weapon systems, as well as performance reviews for agencies like the Federal Reserve, U.S. Postal Service, and Department of Energy. In addition to his auditing and consulting work, Mark has been a dedicated instructor at Graduate School USA since 2008. He draws on his extensive experience to teach courses on auditing techniques, leadership, and project management. During his tenure at GAO, he also developed and implemented the agency's Professional Development Program, managing over 200 new staff annually and mentoring Senior Executive Service candidates. Mark holds a Bachelor of Science in Business from High Point University and a Master of Science in Governmental Administration from George Washington University, and he has received numerous awards for his contributions to both GAO and Graduate School USA. ### Penny Popps — Instructor Penny N. Popps is an exceptional leader with 20+ years of private and public sector experience and expertise in the field of accounting, audit, compliance, risk management, fraud, and internal controls. She is the recipient of multiple public service, appreciation, recognition, and performance awards. And she’s currently devoted to teaching Financial Management courses at Graduate School USA as an Instructor. During her almost 15 years as a Federal Government Public Servant, she had many pivotal transformational leadership roles including being the 1st Fraud Risk Manager at the U.S. Small Business Administration (SBA) where she successfully helped to mature its Fraud Risk Management Program. She has a B.B.A in Accounting from the University of Texas at Arlington, Master of Business Administration (MBA) from Texas Woman’s University, Advanced Technical Certificate in Professional Accountancy from Dallas College, Certified Fraud Examiner (CFE), Certified Internal Controls Auditor (CICA), and the Department of Defense (DOD) Financial Management Certifications along with an ICF Associate Certified Coach (ACC) Certification. Prior to SBA, she had a career at HUD that spans over six years managing projects that ensured the successful and efficient delivery of affordable, safe, and decent housing to U.S. citizens along with safeguarding HUD's programs from fraud, waste, and abuse. While at HUD she led multiple audit teams in the execution of complex quality control reviews of independent public accounting firms (Single Audits), CIGIE reviews, financial assessments, staffing studies, annual OMB A-123 risk assessment reviews for the Accountability, Integrity, & Risk (AIR) Program, etc. During her Federal Government career, she also was the Branch Chief of Financial Reporting at the DHS ICE OCFO, Office of FM-Financial Service Center. She oversaw the operations of both the Payroll and Fund Balance with Treasury Units for all DHS ICE components which processed approximately $5.2B in payroll transactions and reconciled $10.1B in cash transactions, achieving improved optimization of FM. For many years, she also successfully led and supervised audit teams at the Defense Contract Audit Agency (DCAA) in which she recovered millions in questioned costs owed from contractors. And within state government, she recovered millions of sales and use tax dollars owed to the Texas State Comptroller of Public Accounts as she led various audits. All of her efforts ensured that taxpayer dollars were being utilized reasonably and efficiently. Popps’ many years of experience in the private sector included helping to build successful internal audit divisions at major corporations such as Essilor Group and Fossil Group. During her career, she continues to gain expertise and knowledge while paying it forward by mentoring, coaching, and training those new to the accounting, audit, compliance, risk management, fraud, and internal controls industries. Popps is very passionate about all her philanthropy and volunteer efforts, especially with Alpha Kappa Alpha Sorority, Inc. and the Junior League of Washington. It’s her mission to continue to provide service to all mankind during her career, in retirement, and throughout her life. She currently resides in Alexandria, VA and spends her leisure time reading. ### Lyndon S. Remias — Instructor Lyndon Remias is a trailblazer in the field of government auditing, known for his integrity, leadership, and commitment to public accountability. With over 28 years of experience spanning public, private, and governmental sectors, Lyndon has built a reputation as a trusted expert in financial oversight and risk management. He holds multiple professional certifications, including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA)—credentials that reflect both his technical mastery and dedication to excellence. Lyndon’s career includes impactful roles at organizations such as the City of Virginia Beach, Amerigroup Corporation, Eastern Virginia Medical School, NEXCOM, Auditor of Public Accounts, and KPMG, where he honed his skills in operational auditing, compliance, and performance evaluation. His leadership extended into public service when he was elected to the Virginia Beach School Board, demonstrating his commitment to community engagement and education. A passionate educator and thought leader, Lyndon has served as a seminar instructor for the Graduate School and the Institute of Internal Auditors (IIA), earning recognition as a Distinguished Instructor for his engaging delivery and deep subject matter expertise. He has presented at numerous professional conferences and has held key leadership positions within the IIA and the Virginia Local Government Auditors Association (VLGAA), including serving as President of both organizations. Currently, Lyndon contributes to the profession as a peer review team leader for the Association of Local Government Auditors (ALGA), helping ensure audit quality and ethical standards across the country. A proud graduate of Old Dominion University, Lyndon earned a Bachelor of Science in Business Administration with a major in Accounting. In 2013, he was honored with the Lifetime Achievement Award from ODU’s Accounting Department for his outstanding contributions to the profession and the university. ## Pricing **Tuition:** $1049