Organizing for Army Financial Audit Success

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.

Product details

• Authors: Katharina Ley Best, Maria McCollester, Drake Warren
• Publisher: National Book Network
• Languages: English
• Product format: Paperback / Softback
• Released: 20.02.2025
• EAN: 9781977414410
• ISBN: 978-1-9774-1441-0
• No. of pages: 163
• Dimensions: 216 mm x 279 mm x 9 mm
• Weight: 395 g
• Subject: Non-fiction book > History > Miscellaneous