Actions for Organizing for Army financial audit success [electronic resource] : steering Army organizations towards financial audit success

Email RIS file
Bookmark
Report an Issue

Organizing for Army financial audit success [electronic resource] : steering Army organizations towards financial audit success / Drake Warren [and 9 others].

Author
Warren, Drake E.
Published
Santa Monica, CA : RAND, Arroyo Center, [2024]
Physical Description
xv, 147 pages : color illustrations ; 28 cm.
Additional Creators
Arroyo Center. Strategy, Doctrine, and Resources Program, Rand Corporation, and United States. Army
Access Online

Availability

I Want It
I Want It

Finding items...

Series
Restrictions on Access
License restrictions may limit access.
Contents
CHAPTER 1: Introduction -- CHAPTER 2: Challenges to Army Financial Audit Success -- CHAPTER 3: 2023 Army Financial Audit Efforts -- CHAPTER 4: Leveraging Organizations Outside OASA (FM&C) to Increase Support for the Financial Audit -- CHAPTER 5: A Model for Organizational Change to Achieve Improved Business Processes and Financial Audit Success -- CHAPTER 6: Conclusion -- APPENDIX A: Background: OASA (FM&C) Organization and Capabilities and Comparison with Organization of Navy and Air Force FM&C Organizations -- APPENDIX B: Financial Audit Background, History of Federal Financial Audits, and Fiscal Year 2022 Status -- APPENDIX C: DHS Audit Efforts -- APPENDIX D: Data and Information Systems That Support Army Financial Management and Audit -- APPENDIX E: Governance of Army Financial Audit Efforts -- APPENDIX F: Observer Control/Trainers Training as a Model for Internal Review Auditor Training -- APPENDIX G: Army Leadership Communications About Why Audit Success Is Important to the Army -- APPENDIX H: Discussions Held and Forums Attended
Summary
The U.S. Army has been working toward achieving a clean financial audit for decades but has yet to show significant progress in doing so. The Assistant Secretary of the Army for Financial Management and Comptroller (ASA [FM&C]) asked RAND Arroyo Center to (1) conduct a study of ASA (FM&C) and related organizations and their capabilities and (2) identify ways of conducting organizational change to enable the Army to receive an unmodified (clean) financial audit opinion. The authors of this study aimed to identify adjustment--both strategic and smaller practical adjustments--that ASA (FM&C) could implement to help improve the Army's financial audit performance. To support this goal, the authors first document a baseline by examining the history of financial audit efforts and the difficulties that the Army has faced in becoming auditable. The authors then describe the Army's existing and emerging approaches to financial audit improvement and offer recommendations to leverage these efforts to address challenges and achieve a clean financial audit opinion.
Subject(s)
Genre(s)
ISBN
1977414419 (paperback)
9781977414410 (paperback)
Note
Title from PDF document (title page; viewed December 11, 2024)
"Prepared for the United States Army"
Bibliography Note
Includes bibliographical references (pages 139-147).
View MARC record | catkey: 47083615