Why the Army Should Strengthen Its Internal Audit Function

FGMSD-77-49: Published: Jul 26, 1977. Publicly Released: Jul 26, 1977.

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The Army Audit Agency's internal audit activities were reviewed for the period from August 1975 to September 1976. A number of conditions, measured against GAO standards and Department of Defense (DOD) policy, gave cause for concern.

Restrictions on the scope of internal auditing resulted in a lack of audit coverage of important areas. The Audit Agency is not placed high enough in the Army's organization to grant it maximum independence in its audit functions. Contrary to DOD policy, the Agency is headed by a high ranking military officer not by a civilian. More effective use of audit staff is needed; work is increasing at the same time that staff is decreasing. Additionally, the system does not provide for an effective followup of findings.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: Army managers should remove restrictions on the scope of audit work; place the audit function at a higher organizational level; place as the head of the agency a qualified civilian; use auditors more effectively by eliminating work that is not fully productive or is not directly related to the audit organization's basic mission; and strengthen the audit followup system.

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