Controls Over Time and Attendance for the Defense Commissary Agency

Abstract

Our initial audit objective was to determine whether the FY 1993 financial statements for the Commissary Operations Fund were presented fairly and in accordance with generally accepted accounting principles. We did not audit the completed financial statements for FY 1993. As part of our modified approach, we audited the adequacy of internal controls for selected commissary operations. This report discusses the adequacy of internal controls over the recording and reporting of time and attendance data and the effectiveness of internal controls for DeCA payrolls.

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Document Details

Document Type
Technical Report
Publication Date
Nov 22, 1994
Accession Number
ADA374343

Entities

People

  • Doug M. Warish
  • Henry Adu
  • John Yonaitis
  • Robert J. Ryan
  • Shelton R. Young

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Administrative Personnel
  • Air Force
  • Air Force Facilities
  • Business Administration
  • Civilian Personnel
  • Commerce
  • Databases
  • Department Of Defense
  • Employment
  • Finance
  • Information Systems
  • Law
  • National Security
  • Navy
  • Personnel Management
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.