Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1996
Abstract
The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1996 were presented fairly in accordance with the other comprehensive basis of accounting described in 0MB Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We also assessed DoD compliance with laws and regulations for transactions and events that had a direct and material effect on the financial statements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 30, 1997
- Accession Number
- ADA369248
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense