Date of Conferral







David Bouvin


Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based on Lewin's change concepts of unfreezing, moving or changing, and refreezing phases with the inverse principle in field theory. Thirteen professionals from the pacific military unit in Hawaii participated in semistructured interviews. Inductive coding was used to thematically analyze the data. The key results of the emerged themes illustrated how: organization skillset was used for linking change components to internal controls, assessment was a tool used for transforming a manager's concept, and experience was essential in leading change core qualifications. Significance of the study was the promotion of stronger measures in preventing fraud, waste, and mismanagement of limited resources. The research results could inspire social change by increasing communication and collaboration to benefit senior leaders, and financial and program managers. The value-added training concepts and leadership innovation, and how managing change relates to internal control could lead to program success thus benefiting all primary stakeholders.