Download or read book Internal Audit at the Department of Defense Level written by Edwin F Cavaleri (Jr) and published by . This book was released on 1971 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study examines whether an internal audit agency should be established at the Department of Defense (DOD) level to furnish internal audit support to all DOD components. The organizations and methods by which internal audit is now being accomplished within the DOD were examined. Information was gathered by reviewing Department of Defense Directives and Instructions, reviewing the findings and recommendations contained in the Blue Ribbon Defense Panel Report, reviewing reports to the Congress from the US Comptroller General, and interviewing people in the Department of Defense that are involved in internal auditing. (Modified author abstract).
Download or read book Your Professional Auditing Future with the United States Department of Defense written by United States. Defense Contract Audit Agency and published by . This book was released on 196? with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Practices in the Department of Defense written by United States. Congress. Senate. Committee on Armed Services. Subcommittee on Defense Acquisition Policy and published by . This book was released on 1985 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report to the Congress Opportunities for Improving Internal Audit of Civilian Payroll Operations in the Department of Defense written by United States. General Accounting Office and published by . This book was released on 1969 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Auditing by the Department of the Army written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1977 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Resolution written by United States. General Accounting Office and published by . This book was released on 1987 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Staffing Shortages Within the Defense Audit Service written by United States. General Accounting Office and published by . This book was released on 1978 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Air Force Audit Agency Can be Made More Effective written by United States. General Accounting Office and published by . This book was released on 1977 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Semiannual Report to the Congress written by United States. Dept. of Defense. Office of the Inspector General and published by . This book was released on 1995 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Contract Audits written by United States Government Accountability Office and published by . This book was released on 2011-12-30 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The seven internal audit departments GAO reviewed generally adhered to Institute of Internal Auditors standards for organizing their internal audit departments. These standards include maintaining independence and having a proficient workforce. For example, all seven companies are organized so that the internal audit department is independent of company management. For performing individual audits, the majority of the companies followed the standards in areas such as planning the audit work and obtaining evidence. In its examination of evidentiary workpapers, GAO found documentation of the internal auditors' testing to show the level of compliance with company policies. The selected companies' internal audit reports cover a broad spectrum of policies, business systems, and programs that are relevant to DCAA audits. Each company performs audits with scope and objectives specific to that company and its individual businesses, such as audits about defense programs or audits that review a company's accounting system. In addition, some audits are common across companies, such as reviews of purchase card transactions or controls over information technology. In 2008 and 2009, the seven companies conducted 1,125 internal audits. GAO determined that of these, 520 were related to the defense contract control environment and one or more areas reviewed by DCAA, such as overall internal control functions and specific business systems. DCAA's access to and use of internal audit information from reports and workpapers is limited, in part, because of company interpretations of court decisions concerning DCAA's access to documents. Consequently, the seven companies GAO reviewed have developed differing policies and procedures for providing internal audit information to DCAA but ultimately provide DCAA access to internal audit reports and workpapers on a case-by-case basis. * Six of the companies have policies that provide for DCAA access to at least some internal audits reports upon request. Of the six, four have policies for providing access to supporting workpapers for their internal audits upon request. The other two companies have policies of not providing DCAA with access to supporting workpapers. * One company has a policy of not providing DCAA with access to internal audits or workpapers. DCAA's use of its access authority has been addressed in two court decisions. The courts held that DCAA does not have unlimited power to demand access to all internal company materials, but they also held that DCAA may demand access to materials relevant to its audit responsibilities. However, DCAA does not generally track its requests or denials for internal audit reports. GAO found that the number of DCAA requests for internal audit reports is small relative to the number of internal audits GAO identified as relevant to defense contract oversight. In explaining why few reports are requested, DCAA auditors noted obstacles such as not being able to identify internal audits relevant to their work and uncertainty as to how useful those reports could be. By not routinely obtaining access to relevant company internal audits, DCAA auditors are hindered in their ability to effectively plan work and meet auditing standards for evaluating internal controls.
Download or read book U S Army Audit Agency Bulletin written by United States. Army and published by . This book was released on 1962 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Actions Needed to Strengthen the New Defense Internal Audit Service written by United States. General Accounting Office and published by . This book was released on 1977 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Career Opportunities for College Graduates with the Department of Defense Army Navy and Air Force Audit Agencies written by and published by . This book was released on 195? with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Resolution written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: In response to a congressional request, GAO reported on the responsiveness of Department of Defense (DOD) management to recommendations contained in audit reports issued by the four central DOD audit organizations. GAO found that: (1) DOD audit resolution systems have improved since the establishment of the DOD Office of Inspector General (OIG) in September 1982; (2) DOD management can increase audit benefits by taking prompt, responsive action on findings and recommendations it has agreed to implement, and ensuring that closed recommendations have in fact been implemented; (3) 45 recommendations that management had agreed to implement were open for at least 1 year and, in some instances, as much as 2 years after the scheduled implementation dates; (4) the potential monetary benefits of these open recommendations, reported at $363 million, were slowed and may even be lost as a result of implementation delays; (5) 84 percent of 377 Army, Air Force, and DOD OIG recommendations claimed to have been implemented were properly reported as being implemented, and the benefits expected were generally achieved; (6) for the remaining 16 percent, documentation in audit follow-up files did not support the decisions to close the recommendations; and (7) while 79 percent of 103 recommendations in Naval Audit Service follow-up audits were properly closed, the remaining 21 percent were closed without required corrective action.
Download or read book AR 36 2 09 19 2007 AUDIT SERVICES IN THE DEPARTMENT OF THE ARMY Survival Ebooks written by Us Department Of Defense and published by Delene Kvasnicka www.survivalebooks.com. This book was released on with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: AR 36-2 09/19/2007 AUDIT SERVICES IN THE DEPARTMENT OF THE ARMY , Survival Ebooks
