Application Controls Over the Annuitant Pay Subsystem at the Defense Finance and Accounting Service Denver Center

摘要

The overall objective was to evaluate general and application controls over the Defense Retiree and Annuitant Pay System to ensure authorized, accurate, complete, and reliable data. This report addresses our review of selected application controls over the Annuitant Pay Subsystem. In a previous report, we discussed selected application controls over the Retiree and Casualty Pay subsystem. (Application controls are the policies and procedures that, when implemented, provide assurance that transactions are valid, properly authorized, and completely and accurately processed.) We also reviewed the management control program as it related to the Annuitant Pay Subsystem.