Improved Performance Through Increased Utilization of Audit Results

摘要

Government agency workloads are expanding but the resources needed to accomplish those workloads have not increased correspondingly. The Department of Defense (DOD) has recognized the benefits that audit can provide in evaluating and recommending improvements in operations and the use of resources and, thus, the need for audit within DOD has grown. However, the technology utilized to furnish audit results to management for use in planning and decision making to improve performance has not expanded with the need for audit. As a result, many of the benefits that audit could provide in bridging the gap between workload and resources are lost. DOD requires complete reporting, in an appropriate format, of all significant audit information to the appropriate and top management levels; proper review and action on findings that may pertain to other than the audited activity; and the establishment of a followup system to monitor the implementation of audit recommendations. Improved technology is needed to assist DARCOM (US Army Materiel Development and Readiness Command) in meeting the DOD requirements. A management information system with the following design requirements is needed to assist DARCOM managers in planning and decision making to improve performance.