Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Compare your agency to other agencies of a similar size or metro area, with respect to income and expense averages, productivity measures, and balance sheet ratios. Examine the metrics of the best performing agencies, and use the digital companion files that come with the book to compare your numbers, compute variances, and improve results. Recommended reading for the Certified Insurance Counselor (CIC) Agency Management Course.