AR 11-2 — Risk Management And Internal Control Program
AR 11-2 governs requirements for the Risk Management and Internal Control Program and Army internal control evaluations.
- Publication number: AR 11-2
- Title: RISK MANAGEMENT AND INTERNAL CONTROL PROGRAM
- Date: 07/16/2024
- Proponent: ASA (FM&C)
- Status: ACTIVE
View AR 11-2 on armypubs.army.mil
Related publications
AR 11-2 covers risk assessments, internal control implementation and testing, annual assurance reporting, and enterprise risk management. It requires Army Reporting Organizations to establish programs and evaluate internal control effectiveness.
Topics covered
- Risk Management and Internal Control Program
- Internal control evaluations
- Risk assessments
- Annual Statement of Assurance
- Enterprise risk management
- Assessable unit management
Questions and answers
Who must establish a Risk Management and Internal Control Program?
The head of Army Reporting Organizations (ROs) must establish a RMIC Program to evaluate and report on the effectiveness of internal controls throughout their organization and subordinate organizations. (paragraph 1-1)
What must Reporting Organizations do to mitigate risks?
The head of Reporting Organizations (HROs) will implement internal controls to mitigate risks. (paragraph 1-1)
What do HROs have to perform under the RMIC Program?
HROs will perform risk assessments, develop, implement, and conduct internal control testing to help the Army achieve its mission. (paragraph 1-1)
What guidance governs execution of the RMIC Program?
The RMIC Program will be executed in accordance with this policy, the Annual Statement of Assurance (ASOA) Guidance issued by the Office of the Assistant Secretary of the Army (OASA) (Financial Management and Comptroller (FM&C)), and Department of the Army (DA) Pamphlet (DA Pam) 11 2 guidance. (paragraph 1-1)
What is required of an Internal Control Evaluator?
Internal Control Evaluator (ICE) is the individual(s) designated by the HRO, SRO, or AUM to administer the internal control evaluation. This is not an inherently governmental role and must be independent of the function assessed. (paragraph 1)