Army's Processes for Determining Quantitative Requirements for Anti-Armor Systems and Munitions.

This report is the fifth in a series of six reports resulting from our audits of anti-armor weapon systems and associated munitions. This report addresses matters concerning the Armys processes for determining requirements for anti-armor systems and munitions. The Army used both force oriented and threat oriented processes in determining the quantitative requirements for anti-armor munitions to defeat armored targets. The audits overall objective was to evaluate the reasonableness of the quantitative requirements for anti-armor weapon systems and associated munitions. The audit also evaluated internal controls related to the functions being audited.