Army Audit Agency Process for Determining Audit Requirements and Requesting Resources

摘要

The Army Audit Agency is a field operating agency, under the Secretary of the Army, headed by the Auditor General with field offices located throughout the world. According to Army Regulation 36-5, 'Auditing Services in the Department of the Army', December 16, 1991, the Army Audit Agency is independent and unrestricted in the selection of audits to be performed, the scope of audits to be undertaken, and in the selection of material to be examined during planning, survey, and audit execution. The mission of the Army Audit Agency is to provide an independent and objective internal audit service to the Department of the Army through an appropriate mix of financial and performance audits. Internal audits by the Army Audit Agency of military commands, installations, or activities are scheduled on a periodic basis determined by the Auditor General.