Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1997

Abstract

The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997 were presented fairly in accordance with OMB Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993, as supplemented by OMB Bulletin No. 97-01, "Form and Content of Agency Financial Statements," October 16, 1996. Our objective was not to determine whether comparative data for FY 1996 was fairly presented. 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.

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Document Details

Document Type
Technical Report
Publication Date
Jun 22, 1998
Accession Number
ADA371782

Entities

People

  • Cindi M. Miller
  • F. J. Lane
  • Jack L. Armstrong
  • Richard B. Bird
  • Suellen R. Brittingham

Organizations

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

Tags

Communities of Interest

  • Biomedical
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  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Commerce
  • Department Of Defense
  • Employment
  • Federal Budgets
  • Financial Management
  • Law
  • Management Personnel
  • Military Science
  • Money
  • National Security
  • Organizational Structure
  • Personnel Management
  • United States
  • United States Government
  • Warfare

Readers

  • Business Analytics
  • Government and Public Administration Law.
  • Personnel Management and Statistics in the Military and Department of Defense