Logistics Modernization Program System Procure-to-Pay Process Did Not Correct Material Weaknesses

Abstract

Our overall objective was to determine whether the appropriate internal controls were in place within the Logistics Modernization Program system (LMP) to ensure the proper recording of accounting transactions related to the purchase of goods and services. Specifically, we determined the reasons for abnormal account balances1 and transaction relationships and determined whether LMP properly supported the accounting transactions within the general ledger accounts with verifiable audit trails. This report assesses the Army s implementation of the DoD Business Enterprise Architecture (BEA) end-to-end business process for Procure-to-Pay (P2P) in LMP. See Appendix A for a discussion of our scope and methodology and Appendix B for prior audit coverage. See Appendix C for the description of technical requirements and standards and Appendix D for acronyms and abbreviations. See the Glossary for definitions of technical terms used in this report.

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Document Details

Document Type
Technical Report
Publication Date
May 29, 2012
Accession Number
ADA561589

Entities

Organizations

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

Tags

Communities of Interest

  • Cyber
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Application Software
  • Business Administration
  • Business Process Reengineering
  • Computer Programs
  • Control Systems
  • Electronic Mail
  • Financial Management
  • Information Systems
  • Life Cycle Management
  • Logistics
  • Management Personnel
  • Organizational Structure
  • Procurement
  • Program Management
  • Resource Management
  • Statistical Sampling

Readers

  • Database Systems and Applications
  • Defense Financial Management and Audit.