Controls Over Time and Attendance for the Defense Commissary Agency

摘要

Our initial audit objective was to determine whether the FY 1993 financial statements for the Commissary Operations Fund were presented fairly and in accordance with generally accepted accounting principles. We did not audit the completed financial statements for FY 1993. As part of our modified approach, we audited the adequacy of internal controls for selected commissary operations. This report discusses the adequacy of internal controls over the recording and reporting of time and attendance data and the effectiveness of internal controls for DeCA payrolls.