General Controls Over the Electronic Document Access System

摘要

The Joint Electronic Commerce Program Office (JECPO) initiated the Electronic Document Access (EDA) system as part of the DoD Paper-Free Contracting Initiative. EDA contributes to the initiative by digitizing paper documents and offering web-based read-only access to official contracting, finance and accounting documents. Personnel at the Defense Finance and Accounting Service (DFAS) Columbus rely on the EDA system to make more than 82, 000 contract payments each month. The Director, DFAS Columbus, requested that we review the EDA system to determine whether sufficient safeguards are in place to ensure the security of electronically transmitted contractual data. The audit objective was to determine whether the security of the EDA system was adequate. The audit included reviews of selected general controls, compliance with the Chief Financial Officers Act requirements, and the management control program as it related to the overall objective. The report discusses DFAS implementation of the EDA system as it applies to DFAS Columbus.