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OFFICE OF FINANCIAL OPERATIONS
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 Internal Review & Evaluation Division (FMO-4)

The Internal Review & Evaluation Division (FMO-4) manages the Department of Navy (DON)-wide initiative to standardize the methods used to execute financial business practices that result in the posting of financial transactions across the DON Commands. FMO-4 also coordinates and oversees enterprise-wide audit sustainment activities through the development and management of a comprehensive evaluation program.

FMO-4 is comprised of three branches:

    • Business Process Improvement (BPI) (FMO-4.1): Manages the standardization of the methods used to execute financial business practices that result in the posting of financial transactions across the DON Commands to support audit goals. Facilitates financial auditors' understanding of the DON financial environment and improves efficiencies in audit testing.
    • Evaluate, Prioritize, & Remediate (EPR) (FMO-4.2): Drives accountability for corrective action planning and remediation through the implementation of collaborative end-to-end processes across DON stakeholders.
    • Manager’s Internal Control (MIC) (FMO-4.3): Produces the DON's Statement of Assurance (SOA), an annual report that certifies the overall adequacy and effectiveness of internal controls within the DON.
  
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