The annual certification should be clear and to the point, and to the extent possible, stated in a positive tone and in positive terms. For each needed refinement, the certification should clearly and concisely communicate the condition observed, the criteria used to evaluate the condition, the condition's effect on internal accounting control system effectiveness, and the cause of the condition. The most critical step toward effective agency internal accounting control systems is convincing line managers that effective internal accounting controls are in their own, the agency's, and the public's best interest. ACEOs must lead by example with respect to internal accounting control systems. Sustained effective internal accounting control systems are possible when ACEOs maintain and demonstrate a positive and insistently supportive attitude toward them and toward internal auditing.
Line managers take their cues from the ACEOs.
When line managers are not convinced that effective internal accounting controls are a top priority with the ACEO, effective internal accounting controls probably will not be their top priority as well. Continuing Education Essential to Effective Internal Accounting Control Systems ACEOs identify staff who require internal accounting control training and the depth and content of that training. Basic internal accounting control training covers the methodology adopted to identify functions, define objectives, test the adequacy of controls, and implement plans of improvement or corrective action. It also covers the benefits derived from effective internal accounting controls and the procedures for documenting and reporting on the results of internal accounting control reviews. For agencies which have established internal audit functions, training and education should also be offered on the appropriate role of the internal auditor within the agency's internal accounting control system.