Internal Controls and Compliance with Laws and Regulations for the FY 1996 Financial Statements of the Defense Security Assistance Agency

Abstract

The primary audit objective was to express an opinion on whether the financial statements were presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. As part of that process, we reviewed internal controls and compliance with laws and regulations and tested accounting transactions to validate the effectiveness of accounting controls. An additional objective was to provide positive assurance on compliance with laws and regulations for the items tested, and provide negative assurance on compliance with laws and regulations for items not tested. Additionally, as required by Office of Management and Budget Bulletin No. 93-06, "Audit Requirements for Federal Financial Statements," January 8, 1993, we followed up on corrective actions resulting from previous audits of the financial statements of DSAA.

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Document Details

Document Type
Technical Report
Publication Date
Jun 19, 1997
Accession Number
ADA371746

Entities

People

  • Averel E. Gregg
  • Evelyn R. Klemstine
  • Garry A. Hopper
  • Priscilla G. Sampson
  • Shelton R. Young

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Application Software
  • Congress
  • Contracts
  • Control Systems
  • Department Of Defense
  • Department Of State
  • Financial Management
  • Governments
  • Information Systems
  • International Organizations
  • Law
  • Military Education
  • Money
  • National Governments
  • National Security
  • Procurement
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.