Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process

Abstract

We determined whether the Army s controls over recording accounting transactions within the Acquire-to-Retire (A2R) business process1 through the General Fund Enterprise Business System (GFEBS) were adequate. In addition, we determined whether these transactions were supported with verifiable audit trails. We reviewed the Army s A2R business processes using GFEBS to record real property accounting transactions and to manage real property accountability. We also reviewed transaction posting logic for fixed assets. See Appendix A for Scope and Methodology and Appendix B for Prior Audit Coverage.

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Document Details

Document Type
Technical Report
Publication Date
Sep 13, 2013
Accession Number
ADA589047

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Army Corps Of Engineers
  • Army Personnel
  • Best Practices
  • Buildings And Structures
  • Business Administration
  • Commerce
  • Department Of Defense
  • Financial Management
  • Governments
  • Information Systems
  • Management Information Systems
  • Management Personnel
  • Military Equipment
  • Organizational Structure
  • Reliability
  • Word Processors

Readers

  • Agent-Based Social Robotics and Mobile-Assisted Learning in Virtual Environments.
  • Government Contracting/Procurement.
  • Mathematical Modeling and Probability Theory.