Naval Audit Service Process for Determining Audit Requirements and Requesting Resources

摘要

Introduction. The Under Secretary of the Navy is responsible for the Department of Navy internal audit function. The Auditor General is the senior Department of the Navy advisor to the Under Secretary of the Navy on all audit- related matters. The Naval Audit Service (NAS), under the direction of the Auditor General, is responsible for conducting internal audits for the Department of the Navy. As Director of the NAS, the Auditor General maintains operational control over internal audits, audits of commercial activities, and other mission functions conducted by the NAS. On September 25, 1997, the Under Secretary of the Navy directed the creation of an Audit Planning Group consisting of the Auditor General and senior Navy management representatives. The Audit Planning Group reviews and comments on the NAS audit plan.