Independent Auditors Report on the Department of the Navy's Environmental Disposal for Weapons Systems Audit Readiness Assertion

Abstract

We have examined management's assertion of audit readiness for the Department of the Navy's Environmental Disposal for Weapons Systems portion of the Environmental Liabilities line item reported on the General Fund Balance Sheet as of March 31,2007. The Department of the Navy's management is responsible for its assertion of audit readiness. The January I 0, 2007, Management Assertion for Environmental Liabilities (Environmental Disposal for Weapons Systems), Department of the Navy General Fund memorandum to the Department of Defense Office of Inspector General (OIG) sets forth the following criteria for the assertion of audit readiness. The Department of the Navy is responsible for: providing sufficient audit-ready evidential matter to support Environmental Disposal for Weapons Systems transactions; providing auditors with sufficient, appropriate audit evidence in a timely manner to complete the examination; and demonstrating its ability to sustain audit readiness in future periods. Our responsibility is to express an opinion on management's assertion of audit readiness based on our examination.

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Document Details

Document Type
Technical Report
Publication Date
Nov 12, 2008
Accession Number
ADA596147

Entities

Organizations

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

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Business Administration
  • Commerce
  • Comptrollers
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Information Operations
  • Naval Vessels
  • Navy
  • Regulations
  • Standards
  • Weapon Systems
  • Weapons
  • Websites

Readers

  • Defense Financial Management and Audit.
  • Environmental Engineering.