Accession Number : ADA589047
Title : Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process
Descriptive Note : Congressional rept.
Corporate Author : INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
Report Date : 13 Sep 2013
Pagination or Media Count : 55
Abstract : We determined whether the Army s controls over recording accounting transactions within the Acquire-to-Retire (A2R) business process1 through the General Fund Enterprise Business System (GFEBS) were adequate. In addition, we determined whether these transactions were supported with verifiable audit trails. We reviewed the Army s A2R business processes using GFEBS to record real property accounting transactions and to manage real property accountability. We also reviewed transaction posting logic for fixed assets. See Appendix A for Scope and Methodology and Appendix B for Prior Audit Coverage.
Descriptors : *AUDITING , *COMMERCE , ACCOUNTABILITY , CONTROL , MILITARY REQUIREMENTS , RETIREMENT
Subject Categories : Administration and Management
Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE