Internal Controls Over Army General Fund Cash and Other Monetary Assets Held Outside of the Continental United States

摘要

Our overall audit objective was to determine whether internal controls for Army General Fund Cash and Other Monetary Assets (COMA) Held Outside of the Continental United States were effectively designed and operating to safeguard, account for, and report COMA. Security plans and physical controls over COMA were adequate. Semiannual security reviews were performed, Statement of Accountability documents were determined to be accurate (except as noted in the findings), and observed cash counts agreed with cash balances reported on the Statement of Accountability.