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Organizing for Army Financial Audit Success Steering Army Organizations Toward Financial Audit Success / DRAKE WARREN, MARIA MCCOLLESTER, KATHARINA LEY BEST, FRANK CAMM, RYAN CONSAUL, SANDRA KAY EVANS, PAUL W. MAYBERRY, LEWIS SCHNEIDER, NATHANIEL EDENFIELD, SHEERVON HUSBAND-CLARKE.
- Format:
- Book
- Author/Creator:
- Warren, Drake E.
- Series:
- Research report (Rand Corporation) ; A2409-1
- Report ; A2409-1
- Language:
- English
- Subjects (All):
- United States. Army--Appropriations and expenditures.
- United States.
- United States. Army--Auditing.
- United States. Army--Finance.
- Armed Forces--Appropriations and expenditures.
- Armed Forces.
- Armed Forces--Auditing.
- Armed Forces--Finance.
- Business Process Improvement.
- Business Strategies.
- Military Budgets and Defense Spending.
- Military Transformation.
- National Defense Authorization Act.
- Public Sector Governance.
- United States Army.
- Local Subjects:
- Business Process Improvement.
- Business Strategies.
- Military Budgets and Defense Spending.
- Military Transformation.
- National Defense Authorization Act.
- Public Sector Governance.
- United States Army.
- Physical Description:
- xv, 147 pages : illustrations ; 28 cm
- Place of Publication:
- Santa Monica, CA : RAND, 2024
- 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.
- 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
- Notes:
- Title from PDF document (title page; viewed December 11, 2024)
- "Prepared for the United States Army"
- "RAND ARROYO CENTER"
- Includes bibliographical references (pages 139-147)
- Description from electronic resource
- ISBN:
- 1977414419
- 9781977414410
- OCLC:
- 1479250956
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