Financial Management: Significant Weaknesses in Corps of Engineers' ComputerControls

摘要

In connection with fulfilling our requirement to audit the annual U.S. governmentconsolidated financial statements, we reviewed general and application controls over the U.S. Army Corps of Engineers' systems. On September 15, 2000, we issued a 'Limited Official Use' report to you detailing the results of our review. This version of the report for public release summarizes the vulnerabilities we identified and the recommendations we made. This report presents the results of our tests of the effectiveness of general and application controls that support the Corps' key financial system. This system processes military engineering, construction, and real estate projects and civil works projects involving the investigation, development, and maintenance of the nation's waters and related environmental resources. While performing our work, we made the results of our review available to the Department of Defense (DOD) Office of Inspector General and the Army Audit Agency for its use in performing the required fiscal year 1999 financial statement audit of the U.S. Army Corps of Engineers, Civil Works. We also communicated our findings to Corps' management. This report provides an overall assessment and summary of Corps' computer control vulnerabilities and recommendations we made. The Corps' comments are discussed in the 'Agency Comments and Our Evaluation' section of this report and are reprinted in appendix I.