Information Technology Management: Report in Defense Business Management System Controls Placed in Operation and Tests of Operating Effectiveness for the Period October 1, 2004 through May 15, 2005

摘要

We have examined the accompanying description of the general computer and application controls related to the Defense Business Management System (DBMS) (Section II). The DBMS, including general computer and application controls, is directly supported and maintained by DFAS and DISA. Our examination included procedures to obtain reasonable assurance about whether (1) the accompanying description presents fairly, in all material respects, the aspects of the controls at DFAS and DISA that may be relevant to a DBMS user organization's internal controls as it relates to an audit of financial statements; (2) the controls included in the description were suitably designed to achieve the control objectives specified in the description, if those controls were complied with satisfactorily, and user organizations applied the controls contemplated in tbe design of controls at DFAS and DISA; and (3) such controls had been placed in operation as of May 15, 2005.