Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's 'Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies'

摘要

The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, 'Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies', on July 20, 1990. The Internal Review audit was performed in response to internal allegations of mismanagement. The Internal Review auditor who performed the audit and prepared a working draft report claimed that material information was deleted from the final report to cover up waste and mismanagement. This allegation was reported to Congressman Vic Fazio, who requested that the Secretary of Defense review the allegation (Appendix A). The General Accounting Office was reviewing similar Hotline allegations. To avoid duplication, the Department of Defense Inspector General (DoDIG) agreed to review the allegations and respond to Congressman Fazio. We found that the complainants did not have sufficient evidence to support their claims, and we reported this to Congressman Fazio on May 21, 1991 (Appendix B). Our review also showed that the evidence the complainants presented (the Internal Review audit report and the associated working papers) did not comply with government auditing standards.