Everyone has a role in maintaining strong internal controls—but the ultimate responsibility lies with the agency head. They are accountable for the overall internal control environment and must take ownership of the ARMICS process.
Agency leaders and managers play a critical part by promoting a culture of compliance and maintaining effective controls within their areas. Chief financial officers and fiscal officers are especially important in overseeing and enforcing financial policies, while other managers may lead compliance efforts in non-financial areas, including adherence to laws, policies, procedures, and ethical standards.
Internal auditors provide valuable insight by assessing, testing, and reporting on internal controls. However, their work supports—but does not replace—the responsibility of agency leadership and staff to maintain a sound internal control framework.