If you have read any novels from the “techno-thriller spy fiction” genre, you will recall leading characters that were engaged in “after-action reviews.” (Does the action novel character Jack Ryan come to mind anyone?) Many of today’s successful businesses use the “after-action review” (AAR) method for extracting best practices and mistakes from individual events or activities, and applying “lessons learned” to future events or activities. In other words, AARs can be viewed as forward-looking activities that link past experiences with opportunities to benefit future results and performance levels.
In the context of internal controls, the periodic AAR is a useful method to identify best practices and opportunities for improvements relating to the quality and timeliness of key controls relevant to each work unit. Managers in school districts should schedule periodic AARs with personnel from each business, finance or operational unit they oversee in their respective departments or offices. It is helpful if the scheduled AARs align with work cycles for various tasks, activities or projects in each unit. The AAR should encourage everyone in the unit to contribute to discussions and group activities to highlight strengths and opportunities for improvements, and conclude in next steps that will include select front-line personnel that are closest to any observed issues on projects to develop improved procedures and processes. After each AAR, the “lessons learned” will hopefully result in timely and prompt modifications to internal controls to expand best practices within and across various units in the organization, in addition to changes that reduce the potential for repeated internal control issues in the future.