Cooperative Threat Reduction: DOD has Improved Its Management and Internal Controls, but Challenges Remain;Rept. to Congress

摘要

Section 3611 of the National Defense Authorization Act for Fiscal Year 2004 mandates that GAO assess the Department of Defenses (DOD) internal controls for the Cooperative Threat Reduction (CTR) program and their effect on the programs execution. In addressing the mandate, we assessed DOD's management and internal controls over implementing CTR projects since 2003 by using the control standards for the federal government as criteria. In response to the mandate, we focused on those management and internal control areas considered most relevant to CTR project implementation: (1) building a management structure, (2) risk assessments, (3) performance measures, (4) program reviews, (5) communications, and (6) project monitoring. The Congress also mandated that GAO describe the status of DODs implementation of legislative mandates covering the CTR program.