DEPARTMENT OF THE NAVY
OFFICE OF THE CHIEF OF NAVAL OPERATIONS
2000 NAVY PENTAGON
WASHINGTON, DC 20350-2000
OPNAVINST 5200.25E
DNS-3
5 Apr 2013
OPNAV INSTRUCTION 5200.25E
From: Chief of Naval Operations
Subj: MANAGERS’ INTERNAL CONTROL PROGRAM
Ref: (a) SECNAVINST 5200.35E
(b) SECNAV M-5200.35 of June 2008
1. Purpose. To implement references (a) and (b) within the
Chief of Naval Operations (CNO) organization.
2. Cancellation. OPNAVINST 5200.25D.
3. Background
a. Reference (a) requires that commands implement a system
of internal controls to provide reasonable assurance that:
(1) programs achieve their intended results;
(2) resource use is consistent with the Department of
the Navy (DON) mission;
(3) programs and resources are protected from fraud,
waste, abuse, and mismanagement;
(4) laws and regulations are followed; and
(5) reliable and timely information is obtained,
maintained, and used for decision-making and reporting.
b. Reference (b) provides guidance for implementing the
Managers’ Internal Control (MIC) Program and is provided to
assist commands in complying with this instruction.
c. The MIC Program is not intended to be a stand-alone
program or duplicate existing control efforts within the
organization. Implementation of this program should complement
and build upon existing efforts such as: Continuous Process
