What is one key responsibility of commanders and managers in the AF regarding internal controls?

The key responsibility of commanders and managers in the Air Force regarding internal controls is to establish, evaluate, improve, and report on internal controls. This responsibility is crucial for ensuring that all operations are conducted efficiently, effectively, and in accordance with regulations. Establishing internal controls helps prevent errors and fraud, promotes accountability, and enhances operational integrity.

Commanders and managers must actively engage in the continuous assessment and improvement of these controls to adapt to changing circumstances and ensure they are functioning as intended. The need for regular evaluation and reporting ensures that any weaknesses or areas for improvement are identified and addressed promptly. This approach not only protects resources but also fosters an environment of compliance and performance excellence within the organization.

In this context, other options are less appropriate because they do not reflect the proactive and responsible role expected of leadership in managing internal controls effectively. For instance, reviewing past practices without the intention to improve or adapt does not fulfill the ongoing responsibilities that accompany effective management. Ignoring financial management regulations is contrary to the principles of accountability and governance. Finally, fully delegating responsibilities would undermine the necessary oversight and leadership that commanders and managers must provide in promoting a robust internal control environment.