The Naval Audit Service Should be Strengthened
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 36 |
Release | : 1977 |
Genre | : |
ISBN | : |
Download The Naval Audit Service Should be Strengthened Book in PDF, ePub and Kindle
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Naval Audit Service Should Be Strengthened PDF full book. Access full book title The Naval Audit Service Should Be Strengthened.
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 36 |
Release | : 1977 |
Genre | : |
ISBN | : |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 22 |
Release | : 1977 |
Genre | : |
ISBN | : |
Author | : United States Accounting Office (GAO) |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 32 |
Release | : 2018-06-27 |
Genre | : |
ISBN | : 9781721985333 |
The Naval Audit Service Should Be Strengthened
Author | : United States. Congress. House. Committee on Armed Services. Readiness Subcommittee |
Publisher | : |
Total Pages | : 188 |
Release | : 1988 |
Genre | : Auditing, Internal |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 28 |
Release | : 2000 |
Genre | : |
ISBN | : |
Introduction. The Under Secretary of the Navy is responsible for the Department of Navy internal audit function. The Auditor General is the senior Department of the Navy advisor to the Under Secretary of the Navy on all audit-related matters. The Naval Audit Service (NAS), under the direction of the Auditor General, is responsible for conducting internal audits for the Department of the Navy. As Director of the NAS, the Auditor General maintains operational control over internal audits, audits of commercial activities, and other mission functions conducted by the NAS. On September 25, 1997, the Under Secretary of the Navy directed the creation of an Audit Planning Group consisting of the Auditor General and senior Navy management representatives. The Audit Planning Group reviews and comments on the NAS audit plan.
Author | : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT D IV. |
Publisher | : |
Total Pages | : 76 |
Release | : 1988 |
Genre | : |
ISBN | : |
The former Chairman, House Committee on Armed Services, Subcommittee on Readiness, requested that GAO review the effectiveness of the internal audit organizations within the Department of Defense. The Naval Audit Service (NAS) was selected for the first review because it did not appear to be reporting on significant issues, and the potential monetary benefits resulting from NAS audit recommendations were far below those of internal audit organizations in the Army and Air Force. The former Chairman requested that GAO review the effectiveness of NAS by examining its allocation of audit resources, report quality, and independence. GAO's examination of NAS resource allocation focused on the types of audits planned and conducted, audit hours devoted to various types of audits, and planned changes in the types of audits conducted. In reviewing audit report quality, GAO examined the adequacy and accuracy of audit evidence for findings, conclusions, and recommendations. To review NAS independence, GAO examined the relationship between NAS and the Office of the Assistant Secretary for Financial Management and the use of military officers in key NAS positions. Keywords: Naval planning; Deficiencies.
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 1997 |
Genre | : |
ISBN | : |
The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires an audit of the Navy financial statements. We delegated the audit of the FY 1996 Department of the Navy Statement of Financial Position to the Naval Audit Service on May 17, 1996. This report provides our endorsement of the Naval Audit Service disclaimer of opinion on the Department of the Navy Statement of Financial Position, along with the Naval Audit Service Report, "Department of the, Navy Fiscal Year 1996 Annual Financial Report: Report on Auditor's Opinion. Audit Objective. The audit objective was to determine the accuracy and completeness of the audit of the Navy Statement of Financial Position for FY 1996 conducted by the Naval Audit Service. See Appendix C for a discussion of the audit process. The Naval Audit Service Report, "Department of the Navy Fiscal Year 1996 Annual Financial Report: Report on Auditor's Opinion," March 1, 1997, stated that the auditors were unable to express an opinion on the Statement of Financial Position. We concur with the Naval Audit Service disclaimer of opinion; our endorsement of that disclaimer is Appendix A. The Naval Audit Service report is Appendix B. Summary of Recommendations and Management Comments. This report contains no recommendations that are subject to resolution in accordance with DoD Directive 7650.3. Accordingly, comments are not required.
Author | : |
Publisher | : |
Total Pages | : 19 |
Release | : 2005 |
Genre | : |
ISBN | : |
We are providing this report for your review and comment. We have reviewed the Naval Audit Service (NAVAUDSVC) system of quality control used on Special Access Program (SAP) audits for the three years ended September 30, 2004. The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external peer review at least once every 3 years by reviewers independent of the audit organization being reviewed. As the organization that has audit policy and oversight responsibilities for audits in the Department of Defense, we conducted this external peer review of the NAVAUDSVC audits requiring special access in conjunction with the Army Audit Agency's external peer review of NAVAUDSVC non-SAP audits.
Author | : U S Government Accountability Office (G |
Publisher | : BiblioGov |
Total Pages | : 74 |
Release | : 2013-07 |
Genre | : |
ISBN | : 9781289159498 |
In response to a congressional request, GAO reported on the responsiveness of Department of Defense (DOD) management to recommendations contained in audit reports issued by the four central DOD audit organizations. GAO found that: (1) DOD audit resolution systems have improved since the establishment of the DOD Office of Inspector General (OIG) in September 1982; (2) DOD management can increase audit benefits by taking prompt, responsive action on findings and recommendations it has agreed to implement, and ensuring that closed recommendations have in fact been implemented; (3) 45 recommendations that management had agreed to implement were open for at least 1 year and, in some instances, as much as 2 years after the scheduled implementation dates; (4) the potential monetary benefits of these open recommendations, reported at $363 million, were slowed and may even be lost as a result of implementation delays; (5) 84 percent of 377 Army, Air Force, and DOD OIG recommendations claimed to have been implemented were properly reported as being implemented, and the benefits expected were generally achieved; (6) for the remaining 16 percent, documentation in audit follow-up files did not support the decisions to close the recommendations; and (7) while 79 percent of 103 recommendations in Naval Audit Service follow-up audits were properly closed, the remaining 21 percent were closed without required corrective action.
Author | : |
Publisher | : |
Total Pages | : 75 |
Release | : 1988 |
Genre | : Auditing, Internal |
ISBN | : |