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Annual Audit Plan
FUNCTIONS:
I. INTERNAL REVIEWS: Perform
internal reviews and
advisory services and make recommendations to USA FMWRC leadership for
corrective action or improvements. AR 11-7
II. AFRC ORGANIZATION INSPECTION PROGRAM (OIP):
Coordinate USA FMWRC staff inspections, audits, and reviews. Monitor
execution of OIP. AR 1-201
III. COMMERCIAL AUDIT PROGRAM: Prepare
statement of work for Request for Proposals (RFP); evaluate bid
proposals; act as contracting officer's representative on NAF
commercial audits for USA FMWRC programs. AR 215-1
IV. AUDIT LIAISON: Coordinate the overall
audit
process with external audit and inspection groups at USA FMWRC
including coordinating the command reply and official Army position to
audit reports. Coordinate GAO, DOD, and DA Inspector General Actions. AR 11-7 - AR 20-1 - AR 36-5
V. AUDIT FOLLOW-UP: Ensure corrective actions
are taken on audit recommendations. AR 11-7
VI. INTERNAL CONTROL PROGRAM: Administer the
Internal Control Program for USA FMWRC.
AR 11-2
VII. MWR AUDIT POLICY: Review and implement
DOD MWR nonappropriated fund (NAF) Audit policy. Maintain NAF audit
policy in AR
215-1 . Interpret Army MWR NAF audit policy as it pertains to USA
FMWRC.
VIII. MWR BOARD OF DIRECTORS’ AUDIT COMMITTEE:
Ensure MWR audit policy, plans, and resuts are communicated to the BOD
MWR Audit and Executive Committees. Facilitate semi-annual Audit
Committee meetings.
Policy Guidance and Regulation SEARCH Links
UNITED STATES GOVERNMENT
OMB
Circulars: Federal Information Resources Documents
Revised OMB Circular No. A-123 Management's Responsibility
for Internal Control and the U.S. Office of Government Ethics'
Hotline
Best Practices:
A Framework for Creating an Effective Anonymous Reporting Program:
anonymous employee hotlines becoming the method of choice for private
companies and government agencies alike
GAO WHAT'S NEW!
Summary of Major Changes - Government Auditing Standards (The Yellow
Book)
GAO Government Auditing Standards -
"Yellow Book" - (July 2007 Revision)
GAO Government Auditing Standards - "Yellow
Book" - (June 2003 Revision)
GAO Guidance on
GAGAS Requirements for Continuing Professional Education (GAO-05-568G,
April 2005
Philosophy of
Fiscal Law
Philosophy of Fiscal Law: The established rule is that the expenditure
of public funds is proper only when authorized by Congress, not that
public funds may be expended unless prohibited by Congress
GAO
FISCAM Federal Information System Controls Audit Manual
GAO
Internal Control Standards for the Federal Government
DEPARTMENT OF DEFENSE
DOD
Instructions 1000.1 thru 8999.99
DOD
Publications 1000.21-R thru 8910.1-M
DOD
Inspector General Audit Manual:October 1999
DoD
7600.7-M DOD Inspector General Audit Manual: June 1990
OFFICE OF THE SECRETARY OF DEFENSE(OSD)
OSDAdministrative
Instructions 1 thru 106
DEPARTMENT OF THE ARMY
SEARCH FOR:
Electronic
Publications To open or capture an electronic publication.
Official ARMY Administrative Publications (AR1-1 through AR 930)
FMFIA:Federal
Managers' Financial Integrity Act
DOD
Directive 5010.38 (26Aug96) - Management Control Program
ASA(FM&C)
Financial Operations (FO)Documents & Resources
Recreation and
Ammusement Facilities
DOD
Directive 5010.40 (28Aug96) - Management Control Program Procedures
AR
25-52 Abbreviations and Acronyms
GPC
Government Purchase Card Program
DoD
Purchase Card Program Management Office
DRAFT
Army Purchase Card (GPC) Army Regulation
Purchase
Card And Convenience Checks
Selected
Army Regulations and other Guidance
AR 190-40 SERIOUS INCIDENT REPORT (02/09/2006)
AR 735-5 POLICIES AND PROCEDURES FOR PROPERTY
ACCOUNTABILITY (02/28/2005)
OTHER NON-US GOVERNMENT POLICY GUIDANCE AND
REGULATIONS
Red
Book
Professional Practices Framework developed and maintained by The IIA,
offers practitioners a full range of internal audit guidance
AICPA
American Institute of Certified Public Accountants guidance on
financial accounting and reporting matters
IIA
Government Auditors'Resources is designed to help the government
auditor gain access to potentially useful Internet sites. The sites are
organized by five major headings: Standards and Control/Risk Models,
Government Audit Practice, Government Audit Methodologies and Skills,
Government Audit Environment, and Useful Sites for Government Auditors
AGA
Associations for Government Auditors is a site, offered by the AICPA,
that lists pertinent associations that serve the unique needs of
government auditors. It's listed as a tool for audit committees but is
useful to auditors in the field as well
Nevada
Gaming Statutes and Regulations
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