Why The Army Should Strengthen Its Internal Audit Function

Abstract

This report, the second of a series on Department of Defense internal audit activities, describes how the Department of the Army can improve its internal auditing. We made this review as part of our current effort to expand and strengthen internal audit activities of Government departments and agencies. We made our review pursuant to the Budget and Accounting Act. 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). The Act of 1950 requires us to consider the effectiveness of any agency's internal controls, including internal audit, in determining the extent and scope of our examinations.

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Document Details

Document Type
Technical Report
Publication Date
Jul 26, 1977
Accession Number
AD1174397

Entities

People

  • Elmer R Staats

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Materials and Manufacturing Processes
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Defense
  • Business Administration
  • Civilian Personnel
  • Department Of Defense
  • Education
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • Military Families
  • Military Personnel
  • Organizational Structure
  • Personnel Management
  • Training
  • Training Devices
  • United States

Fields of Study

  • Business

Readers

  • Government Contracting/Procurement.