Division Heads Division heads are responsible for aligning division objectives with agency policy. Division objectives guide the development and implementation of internal control policies and procedures and ensure consistency with overall agency objectives and the strategic plan. Division heads assign specific responsibility for internal control to program administrators who have a hands-on role in devising and executing internal control policies. Financial Officers Financial officers play a particularly significant role in the implementation of financial internal controls. They track and analyze agency performance from a financial perspective.
Financial officers are important in preventing and detecting fraudulent reporting.
Help set the tone of ethical conduct, . Design, implement, and monitor the financial reporting system, . Identify unusual situations caused by fraudulent financial reporting, . Help establish agency financial objectives, and . Help analyze financial risk.