Progress in Army Internal Control

Abstract

The Army has come a long way in applying the Federal Manager's Financial Integrity Act of 1982 to its system of internal controls. After several interactions of the Army regulation and continual efforts by HQDA, MACOM, and installation/activity practitioners, the result has been a relatively effective, low cost program achieving reasonable assurance of compliance with Comptroller General standards. Evidence suggests, however, that continued evolution in the program is both possible and desirable. There are several key improvements that could be made, mostly at relatively low cost. The suggested enhancements focus on execution, by improving command emphasis, accountability, training, publicity, and oversight, and putting the most effort on high priority, high risk areas. Some recommended structural changes are also included, primarily aimed at designing better, shorter internal control review checklists and simplifying the reporting of internal control weakness. These changes should go far in improving the program's image both within and outside the Army, and provide far greater benefits than simply assuring compliance with Public Law.

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Document Details

Document Type
Technical Report
Publication Date
Mar 25, 1991
Accession Number
ADA233867

Entities

People

  • Brian C. Davis

Organizations

  • United States Army War College

Tags

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Control Systems
  • Financial Management
  • Governments
  • Identification
  • Inventory
  • Management Personnel
  • Military Personnel
  • Money
  • Noncommissioned Officers
  • Organizational Structure
  • Personnel Management
  • Resource Management
  • Risk Analysis
  • Training
  • War Colleges

Readers

  • Defense Acquisition Program Management
  • Systems Analysis and Design