Controls Over Application Software Supporting the Navy's Inventories Held for Sale (NET)
Abstract
This audit was made in support of the audit of the FY 1994 consolidated financial statements for the Navy's Defense Business Operations Fund (the Fund). The audit focused on the Navy's PX06 Inventory Accounting and Billing application, including its interface with the PX02 Allotment and Accrual Accounting application. The Navy's two inventory control points use those applications to process financial data for wholesale and retail inventories. Wholesale inventories of $18.2 billion, classified as Inventories Held for Sale (Net), were reported on the Navy's consolidated financial statements for the Fund as of September 30, 1993. The following organizations in Mechanicsburg, Pennsylvania, were audited: the Navy Ships Parts Control Center (SPCC); the Navy Fleet Material Support Office (FMSO); and the Defense Information Systems Agency-Western Hemisphere' (DISA- WESTHEM), Defense Megacenter-Mechanicsburg (DMC-Mechanicsburg) Our objective was to determine the effectiveness of application controls and selected general controls over the Navy's PX06 application, and its interface with the PX02 application, in processing financial data reported as wholesale inventories on the Navy's consolidated FY 1994 financial statements for the Fund. The audit also evaluated the effectiveness of applicable internal controls and each organization's implementation of the DoD Internal Management Control Program as it pertained to our audit objectives.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 30, 1994
- Accession Number
- ADA373843
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense