The Air Force Audit Agency Can Be Made More Effective
FGMSD-78-4: Published: Nov 11, 1977. Publicly Released: Nov 11, 1977.
- Full Report:
The Air Force should make its internal audit stronger to keep top management better informed on how operations are conducted and how recommendations for improvements are carried out.
Because internal auditing is not high enough in the Air Force organizational structure, auditors do not have maximum independence in planning and conducting audits. Although Department of Defense policy requires all nonmilitary positions to be filled by civilians, the Audit Agency has about an equal number of military and civilian employees.
Matter for Congressional Consideration
Comments: Please call 202/512-6100 for additional information.
Matter: The Secretary of Defense should use his reorganization authority to relocate the Air Force Audit Agency under the Secretary or Under Secretary of the Air Force and have the audit staff report directly to that official. Also, the Secretary of Defense should direct the Secretary of the Air Force to: (1) eliminate all restrictions on the Audit Agency in selecting activities for audit, determining the scope of work, and reporting results; (2) more clearly define the nature and scope of audits and inspections; (3) fill the position of Auditor General with a qualified civilian; (4) appoint civilians to most auditor positions currently filled by military personnel; and (5) improve organizational structure and management control to use staff more effectively. Alternatives for this last recommendation include reducing audits on commander-requested and nonappropriated-fund work and reorganizing the Audit Agency by region. In order to ensure that the greater audit independence recommended is maintained in the future, Congress should amend existing legislation to place the internal audit functions of the three military services under the secretary or under secretary of the respective departments to whom the auditors would report directly.