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DOCUMENT RES[ME
02818 - [A2093193]
Internal Auditing in the Department of the Army and the Office
of the Secretary of Defense. Jujy 27, 1977. 10 pp.
Testimony before the House Committee on Government Operations:
Legislation and National Security Subcommittee; by D. L.
scarztlebury, Director, Financial and General Management Studies
Div.
Issue Area: Internal huditing Systems (200).
Contact: financial and General Management Studies Div.
Budget Function: Miscellaaeous: Financial management and
Information Systeas (1002).
Organizati Concerned: Department of the Army; Department of
Defense.
Congressional Relevance: House Committee on GovernmeLt
Operations: Legislation and National Security Subcommittee.
The internal audit function of the Department of the
Army needs strengthening sn its auditors ccn keep top management
informed as to how operations are conducte4 and how
recommendations for improveneuits are carried out. During fiscal
years 1973 through 1976, the Army Audit Agency issued about
3,260 audit reports which identified opportunities for hundreds
of millions of dollars in savings to the Department and
contained many recommendations for achieving lower costs and
increased efficiency. The audit functions should be raised to a
higher level ir the Army's organization. The auditors should be
given freedom to identify and select activities for audit. At
present, a comuittee composed of persons responsible for
operatios to be audited reviews and revises the Audit Agency's
selection of activities to be investigated. In addition, Army
auditors are restricted froz auditing combat readiness and other
tactical activities. These restrictions should be removed. The
chief of the Audit Agency should be a civilian rather than a
military officer, as is the case at present. There is a need for
more effective use of the audit staff. The Army's audit followup
system would be strengthened by placing this responsibility with
the Army Audit Agency. This would permit auditors who are
already located in the field and who are familiar with the
reported conditions to evaluate the adequacy of corrective
actions taken. (SC)](ViewImageLocal?handle=hein.gao/gaobadxux0001&div=1&collection=&method=preview&ext=.png&size=3)