Internal Controls and Risk Management (A-123, DHS Financial Accountability Act, PIIA)

To assist CBP staff by providing expert technical accounting advice and consulting services and assistance in developing, implementing, and assessing operational and financial processes and internal controls as discussed below. Within the Department of Homeland Security (DHS), the CBP Office of Finance (OF) Audit Oversight and Internal Controls Division (AOICD), supports the CBP Chief Financial Officer's (CFO) implementation and assessment of internal controls over financial reporting and financial management, as well as external audit oversight and related audit remediation efforts. These activities include meeting the requirements of the CFO Act, Federal Managers' Financial Integrity Act (FMFIA), the Office of Management and Budget (OMB) Circulars A-123 and A-136, the Federal Financial Management Improvement Act (FFMIA), the DHS Financial Accountability Act (DHS FAA), the Payment Integrity Information Act of 2019 (PIIA), the Government Charge Card Abuse Prevention Act, and other statutes, regulations, and DHS requirements governing financial management and internal controls. A significant requirement of the DHS FAA is the requirement for the Department to include the Secretary's assertion of, and an independent audit opinion of, its Internal Controls over Financial Reporting (ICOFR) within its Performance and Accountability Report AOICD's principal actions and deliverables to meet these requirements include executing quarterly Test of Design (TOD) and Test of Operating Effectiveness (TOE) reviews of CBP's ICOFR, preparation and maintenance of CBP's Fraud Risk Register, and ongoing support to program offices within CBP to remediate control gaps and deficiencies identified through this process. Further, AOICD provides audit oversight of the annual external audit over CBP's financial reporting and related internal controls. This oversight includes accompaniment of external audit personnel on site visits, coordination of interviews and information requests, mediation, and follow-up actions to ensure clear communication, development of accurate and clear findings and recommendations, development of actionable remediation plans, remediation verification and validation, and tracking the closures of fully remediated audit findings. Additionally, AOICD also supports CBP financial risk management activities by providing actionable information, research, and analysis to senior leadership for decision-making intended to reduce mission risk and make the best use of limited resources. Office of Information (OIT) works with AOICD in support of these activities in a similar fashion. AOICD and OIT provide support in the following capacities: Monitoring internal and external assessments and audits identifying financial and operational related risk Leads CBP wide assessments of internal controls over financial reporting and conformance with federal financial management systems requirements Supports the CFO in overseeing and coordinating internal control assessments over operational areas and information technology Maintains a portfolio of risk issues and provides decision-making tools and information enabling senior management to score, prioritize and identify areas for reducing financial risk Coordinates the development and implementation of remediation plans to resolve material weaknesses and other significant deficiency conditions Provides guidance and standards to support the CBP Commissioner's year-end Internal Control Assurance Statement Acquisition Strategy: Unrestricted