Internal auditing is management-oriented. Internal auditors are management team members who report to ACEOs and who are responsible for assuring that ACEOs are in a position to make optimally informed decisions. External auditing is oversight-oriented. External auditors report to other branches and levels of government and to the public in the interest of assuring effective legislative and public oversight of government activities. ICCs should have sufficient authority to act on behalf of the agency ACEO in managing the internal accounting control program.
Line managers are responsible for establishing and maintaining programs under their control.
They are also responsible for annually evaluating and testing controls in those programs. ICCs should also develop educational training seminars on internal accounting control concepts for line managers. ICCs are responsible for summarizing their agency's internal accounting control activities and presenting them to the ACEOs. ICCs are not responsible for evaluating internal accounting controls. This is a function of the agency's line managers.