Information Technology Management: Report on Defense Civilian Pay System Controls Placed in Operation and Test of Operating Effectiveness for the Period March 1, 2004 Through September 10, 2004
Abstract
We have examined the accompanying description of the general computer and application controls related to the Defense Civilian Pay System (DCPS) (Section II). DCPS is sponsored and used by the Defense Finance and Accounting Service (DFAS). The system is jointly maintained and technically supported by the Defense Information Systems Agency (DISA) and technical support elements of DFAS. As such, the DCPS general computer and application controls are managed by both DISA and DFAS. Our examination included procedures to obtain reasonable assurance about whether (1) the accompanying description presents fairly, in all material respects, the aspects of the controls at DFAS and DISA that may be relevant to a DCPS user organization's internal control as it relates to an audit of financial statements; (2) the controls included in the description were suitably designed to achieve the control objectives specified in the description, if those controls were complied with satisfactorily and user organizations applied those aspects of internal control contemplated in the design of the controls at DFAS and DISA; and (3) such controls had been placed in operation as of September 10, 2004.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 2004
- Accession Number
- ADA433382
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense