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DOCUMENT RESUME
0281'4 A [1993052 1We tr~ttred //Yl *7 7
[Authority and Resources of the Deputy Assistant Secretary of
Defense (Audit)]. GMSD-77-52; B-134192. Jujy 14, 1977. 7 pp. +
enclosure (1 pp.).
Report to Rep. Jack Brooks, Chairman, House Committee on
Government Operations: Legislation and National Security
Subcommittee; by Elmer B. Staats, Comptroller General.
Issue Area: Internal Auditing Syste (200); Internal Auditing
Systems: Sufficiency of Federal Auditors and CovGrage (201!.
Contact: Financial and General Management Studies Div.
Budget Function: Miscellaneous: Financial Management and
Inforr ,ion Systems '1002).
Organizat .,n Cor s.erned: Department of Defense: Deputy Assistant
Secretary (Audit).
Cong. -,sionai Relevauce: House Cotnmittee on Government
Operations: Legislation and National Security Subcommittee.
Authority: National Security Act of 1949 (10 U.S.C. 136). DOD
Directive 7600.2.
The Deputy Assistant Secret:Ary of Defense (Audit) has
the responsibility to develop internal audit policy and to
review its implementation, but he does not have the authority to
provide policy and procedural direction to the military service
internal aud . agencies. He has sufficient resources to develop
internal audit policy, but may not have sufficient resources to
review its implementation. He may develop policy and evaluate
the implementation of policies that have been approved by the
Assistant Secretary of Defense (Comptroller). Recommendations:
To improve the internal audit function in the Office of the
Secretary of Defense, tae Secretary of Defense should: combine
the audit policy, audit operations, and reporting functions into
one functional organization; require the head of the combined
organization to periodically review the implementation of policy
and procedural directives by the military services and other
internal audit organizaticns in the Department of Defense and to
provide formal, written reports on policy violations directly to
the Secretary or De'iuty Secretary of Defense; and give carefui
consideration to required workload and the capabilities oE tue
staff to perform that uorkload and bring the two into balance
before making further staff reductions in the internal audit
function. (SC)](ViewImageLocal?handle=hein.gao/gaobaacmc0001&div=1&collection=&method=preview&ext=.png&size=3)