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FGMSD-78-5 1 (1977-11-11)

handle is hein.gao/gaobaawee0001 and id is 1 raw text is: DCCIJIIENT RESUM~E -- [ E 1944/l1 £re N!ava. Audit ,;ervice Should Be Streiigthened. FGM'AD-78-5; lj134 Z,. Novemb-.r 11, 1977. 19 pF. + -3 append ices 3 pp.). tzpo=t to tLe Coiiqe.ss; by Robert F. Feller, Acting Comptroller J e nE ra , izsu' Aread, Internal A'diting Systems- Sufficiency ct Federal Audito.-s and Coverage (201). Contact: Fiiancial and General Management Studies Div. Dud4rt Function: National Detense: Department ct DefeseL - ,:ilitary (except procurement 6 ccntracts) (051).. j:qaiization Concerned: Department ol Leiense; Department cl the .avy; A.5s-stciDt Secretaiy ct the Navy (Financial F-anaqemEnt) ; Departmeat of the Navy: Naval Audit Service. C'3nqressina! Relevance: Congress. Authority: Nazicnal Security Act of 1947, as ameaded. Acco 'nting nd Auditinq Act of 1950, sec. 113. P.L. 93-365. 10 U.S.C. 125. Feaeral Manaqezent Circular 73-2. E-1329CC (1970) . DOD D~rective 1100.4. by idw, the head ci each Government agency must set up -i%, naintin systems of accounting and internal cc.trcl: of Which initernal audit is an integral Fart. In the Navy, internal UU~t11r is doL= Y the Naval Audit Iervice under the direction o: :ie Assistanlt SecretALy of the Navy for Fin icil management, wxc a.Lsu serves as Comptroller. Findlngs/ConclusiCes: The Navy s± OUl ~i K at's internal audit stronger to ke-sr top management be tt intormed on how operations are conducted and rzcem ndat'ons for imprcvement are carried out. The internal du(1i- tunctlon is not placed niqh enough in the Navy's Qa:.iZxtion to qrant auditors maximum independence in cn~ictinq dn1 reporting on audit work. The current o ;a!io i~ structuie is inconsistent with the tcmptrcler -!-a.'-- 4udit standards which advocate that the audit tunction bk- pIicL-d ot tie nigihest practical level. The Lepartrent cf o poi.~cy rquires all nonnilitary Fo~iticns to be rilled V! civil.iars. Contrary to this policy, the Audit Service is ,dci D¥a mil;tary officer and it employs 34 other military u:tciceLs. Th._ £aval Audit Service has been unatle to meet its aJd4i- q -,ii d Las a larqe audit backlog, due in part to the WISi've worki-oad and the use or audit resourcts on wcrk nct ii. kepii wiL its piimary MissiCL. The Navy's audit followup sy±st._m doe.s not provide assurance that all deticiencies i, ii-ieci by cudits are promptly corrected. Cpportunities for arvinq* ai ~ lo drd inefticient and inetfecrive cierations cL111U tnu. itcommenLaations: The Secretary ot Letense should use n1. r eoqalizaticL authority tc relocate the Naval Audit Service uwier lti becr&:tary or Uder Secretary ot the Navy and direct t a dit stci t to repo:T diLectly to that ortcial. Tne Siccretary or Detense should diect the Secretary of tLe Navy to jil all ositon , includinq the DLirecor, with prciessicnally

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