Authority and Resources of the Deputy Assistant Secretary of Defense (Audit)

FGMSD-77-52: Published: Jul 14, 1977. Publicly Released: Jul 14, 1977.

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The Deputy Assistant Secretary of Defense (Audit) has the responsibility to develop internal audit policy and to review its implementation, but he does not have the authority to provide policy and procedural direction to the military service internal audit agencies. He has sufficient resources to develop internal audit policy, but may not have sufficient resources to review its implementation. He may develop policy and evaluate the implementation of policies that have been approved by the Assistant Secretary of Defense (Comptroller).

Recommendation for Executive Action

  1. Status: Closed

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

    Recommendation: To improve the internal audit function in the Office of the Secretary of Defense, the Secretary of Defense should: combine the audit policy, audit operations, and reporting functions into one functional organization; require the head of the combined organization to periodically review the implementation of policy and procedural directives by the military services and other internal audit organizations in the Department of Defense and to provide formal, written reports on policy violations directly to the Secretary or Deputy Secretary of Defense; and give careful consideration to required workload and the capabilities of the staff to perform that workload and bring the two into balance before making further staff reductions in the internal audit function.

    Agency Affected:

 

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