Internal Controls and Compliance with Laws and Regulations for the FY 1996 Financial Statements of the Defense Security Assistance Agency
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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The primary audit objective was to express an opinion on whether the financial statements were presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, Form and Content of Agency Financial Statements, November 16, 1993. As part of that process, we reviewed internal controls and compliance with laws and regulations and tested accounting transactions to validate the effectiveness of accounting controls. An additional objective was to provide positive assurance on compliance with laws and regulations for the items tested, and provide negative assurance on compliance with laws and regulations for items not tested. Additionally, as required by Office of Management and Budget Bulletin No. 93-06, Audit Requirements for Federal Financial Statements, January 8, 1993, we followed up on corrective actions resulting from previous audits of the financial statements of DSAA.
- Administration and Management
- Economics and Cost Analysis