Sehlke Consulting supports Headquarters Marine Corps (HQMC) Information, Command, Control, Communications, and Computers (IC4) with Information Technology Risk and Analysis (ITRA) support. IC4’s objective is to move to an optimized state, establishing internal controls to provide reasonable assurance that process weaknesses are prevented or detected early enough to mitigate and prevent an adverse impact on the organization. IC4 has identified its critical activities as Audit Response and Remediation, Risk Management Framework, Notices of Findings and Recommendations (NFR), Prioritization Strategy, Management Internal Control Program (MICP), Internal Use Software (IUS) Strategy, and Valuation and Segregation of Duties (SOD) Implementation. Sehlke provides the following support to aid IC4 in achieving its objectives:
Internal Use Software (IUS)
- Develop the end-to-end process for the acquisition and valuation strategy for IUS by creating the Business Process Narrative (BPN) and Business Process Mapping (BPM), including the design of internal controls.
- Assist with a policy that will satisfy NFR#: 2019-FIN-030 – The United States Marine Corps’ Software Cost Accumulation Process due to I&L via DON Tracker.
- Integrate an Audit/IUS team responsible for tracking SID/IUS through Financial Process and monitoring compliance with the proposed policy allowing the establishment of proper segregation of duties and Financial Reporting accountability to satisfy SFFAS No. 6 Accounting for PP&E.
Manager’s Internal Control Program (MICP)
- Update and assess the IC4 IT Control Catalog Report on Internal Controls Over Financial Systems (ICOFS), Internal Controls Over Financial Operations (ICONO), and Internal Controls Over Financial Reporting (ICOFR) through semi-annual testing to establish an audit readiness structure. Produce the Statement of Assurance (SOA) Certification.
- Assist with identifying Significant Accomplishments to promote an effective control environment and create a metric basis to measure the level of improvement in operations.
- Identify Stakeholders and assign POCs through Letters of Appointment and guide staff on current year MICP guidance from DON and HQMC to ensure the adequate transition of tasks and accountability.
- Monitor the internal controls environment by validating milestones and performing follow-up on Corrective Action Plans (CAP) by conducting essential inspections and periodic assessments to maintain an effective audit readiness structure.