Audit: Auditing Service in the Department of the Army.

摘要

This revision-- Adds the types of audits which are performed by the Army's auditors (para 6e). Adds a paragraph on providing audit assistance to the U.S. Army Criminal Investigation Command (para 6f). Adds AR 36-7, Professional Audit Standards to the section on internal audit standards and techniques. AR 36-7 was issued 20 June 1985 (para 7d). Adds U.S. Army Criminal Investigation Command, DOD Inspector General and the General Accounting Office to the section on coordination of audit programs and schedules (para 8a). Adds information on the U.S. Army Audit Agency's annual schedule of audits (para 9b). Adds monetary benefits in the area of tentative audit findings and recommendations (para 10a). Changes the time requirement for receipt of command replies from 20 working days to 30 calendar days (para 10a). Changes the draft audit report format (para l0b) . Adds a statement on issuing draft reports without command comments (para l0b). Changes requirement for date of exit conference from 10 days to 15 calendar days from the date of the draft report (para l0b). Changes submission of additional command comments from 2 weeks to 15 calendar days after the exit conference (para llb). Adds a statement on issuing final report without comments (para llb) . Adds guidance on processing time-sensitive findings (para 12). Adds guidance on auditing Morale, Welfare and Recreation Activities (para 14).