What is the purpose of Army regulation AR 11-2 MANAGERS` INTERNAL CONTROL PROGRAM?
The purpose of AR 11-2 is to establish policies and procedures for implementing the Army's Managers` Internal Control Program (MICP). It provides guidance on how to achieve effective internal controls to ensure the accountability, efficiency, and effectiveness of Army programs and operations.

Who is required to comply with AR 11-2?
All Army personnel, including military, civilian employees, and contractors, are required to comply with AR 11-2. This regulation applies to all levels of command within the Army.

How often should internal control self-assessments be conducted?
Internal control self-assessments should be conducted annually, at a minimum. However, commanders may require more frequent assessments based on specific needs or changes in the operating environment.

What is the purpose of an internal control evaluation?
The purpose of an internal control evaluation is to assess the adequacy and effectiveness of an organization's internal controls in achieving desired objectives. It helps identify weaknesses or deficiencies and provides recommendations for improvement.

Are there any specific tools or templates provided in AR 11-2 for conducting internal control evaluations?
No, AR 11-2 does not provide specific tools or templates for conducting internal control evaluations. However, it provides guidance on the necessary steps and criteria for evaluating internal controls.

How should deficiencies identified during internal control evaluations be addressed?
Deficiencies identified during internal control evaluations should be promptly addressed by developing and implementing corrective action plans. These plans should outline specific actions to remediate the deficiencies and establish timelines for completion.

What actions should be taken in response to significant deficiencies or material weaknesses found during internal control evaluations?
Significant deficiencies or material weaknesses identified during internal control evaluations should be reported to the higher command or appropriate level of management. Immediate corrective actions should be taken, and additional resources or expertise may be required for resolution.

Are there any consequences for non-compliance with AR 11-2?
Non-compliance with AR 11-2 may result in disciplinary actions or other appropriate administrative measures. It is essential for all Army personnel to understand and fulfill their responsibilities regarding the Managers` Internal Control Program.

Is training required for individuals responsible for internal controls?
Yes, individuals responsible for internal controls must receive appropriate training. Training programs should be implemented to ensure personnel understand their roles, responsibilities, and the principles of effective internal controls.