Internal Controls in One Minute
What are they?
Internal controls are built-in practices that help all of us do our work well. They support safe, responsible, and efficient operations from managing research funds and reporting time to protecting data and systems.
Why are they important to the Lab?
Internal controls help protect people, information, and Lab resources. They support compliance with Department of Energy and UC requirements and help maintain the trust that enables Berkeley Lab to advance world-class science.
What do they look like in practice?
They are part of routine work, such as:
• Confirming project funding before spending
• Supervisors reviewing time, travel, and purchases
• Separating roles for requesting, approving, and reviewing work
• Limiting and regularly reviewing system access
• Following documented procedures and completing required training
Why do they matter to you?
Because they support your work. Internal controls reduce delays, prevent rework, and help keep projects moving so we can stay focused on the science and services that matter most.
by Kim Martens – Chief Audit Executive (Interim)
Strength in Alignment — Working Better, Together
Aligned assurance brings clarity to risk, confidence to action, and strength to discovery.
At Berkeley Lab, collaboration is the foundation of discovery. Across every division and discipline, success depends on people working together toward shared goals. The same principle guides how we manage risk, ensure accountability, and keep the Lab mission-ready.
That is why Internal Audit Services (IAS) and the Institutional Contractor Assurance Office (ICAO) have strengthened their collaboration through Aligned Assurance, an approach designed to make oversight more connected, efficient, and meaningful for everyone at the Lab.
A Coordinated Approach to Assurance
Aligned Assurance builds on the Lab’s Four Lines of Defense model, which is a framework that clarifies how each part of the organization contributes to managing risk and accountability across all levels.
Berkeley Lab’s Four Lines of Defense within the Contractor Assurance System.
First Line – You. Every employee helps manage risk by following procedures, maintaining safety, protecting data, and raising concerns early.
Second Line – ICAO. Oversees the Contractor Assurance System (CAS) and enterprise risk management, promoting performance monitoring and continuous improvement.
Third Line – IAS. Provides independent assurance that controls are effective and risks are managed appropriately, sharing insights that strengthen accountability and efficiency.
Fourth Line – External Oversight. Includes oversight by the Department of Energy (DOE) and University of California (UC). These entities provide independent assurance beyond internal audit, reinforcing transparency, compliance, and governance effectiveness.
Your Role in Aligned Assurance
Assurance is part of everyone’s work at Berkeley Lab. Each time you follow established policies, identify a potential risk, or participate openly during a review, you reinforce the Lab’s integrity and commitment to excellence.
Following established policies and controls.
- Speaking up early when you see risks or opportunities for improvement.
- Collaborating during reviews and audits.
- Staying informed about safety, compliance, and performance expectations.
Together, these actions build trust and accountability that define our Lab culture.
Looking Ahead
Aligned Assurance is about creating connection and clarity across the Lab’s oversight system. By integrating the four lines of defense, the Lab gains a comprehensive view of risk management from operational controls to independent external oversight. This connected approach enhances decision-making, streamlines assurance activities, and strengthens support for safe operations and world-class science.
Together, we are building not only a more coordinated system but a more confident, transparent, and resilient Lab community.
by Kim Martens – Chief Audit Executive (Interim)
