Finance and Records employees work with management to ensure that controls are adequate to safeguard the assets of the Church against theft, unauthorized use, or waste, and to perform essential work in a simple and affordable way.  MCAs are to identify and fix complicated business problems.  This requires a firm understanding of complex business processes and information technology systems and related controls.  They are expected to be internal control and process experts who possess organizational, interpersonal, and project management skills.  They are also expected to exercise wise judgment. The MCA 2 is expected to possess the skills and the attributes of a competent department or area controller and help ensure the following: (1) risks related to the Church's mission are addressed proactively; (2) adequate internal controls exist; (3) defalcations are reduced; (4) and their department/Area receives cleaner audit reports.