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United States Army Internal Review Program

United States Army Internal Review Program. Local Solutions to Local Problems. 1. Internal Review is a Command and Control Function!. Reports directly to the Commander, Principal Deputy Commander or, Chief of Staff. Internal Audit.

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United States Army Internal Review Program

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  1. United States ArmyInternal Review Program Local Solutions to Local Problems 1

  2. Internal Review is a Command and Control Function! Reports directly to the Commander, Principal Deputy Commander or, Chief of Staff

  3. Internal Audit is the ultimate management control for it enables management to evaluate all other controls.

  4. History • IR grew out of command’s needs to maintain accountability. • 1946 - IR spaces pulled into HQDA to form US Army Audit Agency. • 1947 - Commanders reestablish IR to solve problems locally.

  5. Historical Events • 1947 - 1983 - Local problem solving/ accountability reviews - No standards employed • 1980’s - “Professionalized” • 1983 - Removed from RM to assure independence • 1993 - IR supports Desert Shield/Storm • 1997 - ASA(FM&C) Rejects Command Audit (FORSCOM) • 1990’s - Reengineered program • 1999 - Additional Skill Identifier

  6. Overview • Customers • Local Commander • Commander’s Staff • Tenant Commanders/Managers • Location • Owned by Local Commanders • Installation, MSC, MACOMs, DA Staff levels • Active Component, Guard, Reserves

  7. IR Satisfies NPR “Consider for a moment the frustration and the vulnerability of an agency head who wishes to look quickly at an emerging financial problem, but has to wait until it has grown into a scandal because the auditors are under someone else's control . . .” “Therefore, managers need to create their own capacity to audit internal operations and ensure compliance. . .”

  8. NPR Audit Goals Auditors “. . . should see their mission as not only to identify problems, but to get them solved.” “. . . to maintain objectivity, . . . recommendations must be viewed by program management as being free from outside influence.”

  9. By The Numbers • 283 IR Offices Army-wide • Avg IR office staffing - 3 auditors • Professional series - GS-511 • Required 80 hours of CPE every two years • Training of IR auditors is a responsibility of The Auditor General

  10. By The Numbers • IR Staffing • Authorized Spaces - 1,226 • Assigned - 923 (75%) • Professionals Assigned - 840 • Support Staff Assigned - 79 • Other - 4 • Staff Composition • Civilian - 736 • Military - 187 • AC - 5 • RC - 182 • Guard - 81, USAR 100, ODCSOPS - 1 • Full-time - 749 Part-time - 174

  11. Staff Reductions 40%

  12. Services • Formal (Full Scope) Audits • Quick Response Audits • Consulting & Advisory Services • Liaison • Audit Compliance & Follow-up

  13. MISSION • Our mission is to provide a professional internal audit capability and deliver pertinent, timely and reliable information and advice to Army leaders that: • Evaluates risk • Assesses management controls • Improves quality, economy and efficiency • Fosters stewardship

  14. Based on Strategic Plans (94, 96, 98) • Highly Successful! • PATs Led by IR Professionals! • Quick Response Audits • Consulting • Quality Control • Planning • Reporting • Marketing • Performance Measures

  15. As a world-wide community of professionals, we meet the changing needs of the Army by providing the most responsive, timely, and flexible internal audit and related advisory services to Commanders.

  16. Strategic Goals • Be a valued member of the management team • Identify current and emerging needs of customers • Deliver quality services that add value and meet or exceed customers’ expectations • Enhance IR staffs’ professional capabilities

  17. Workload 1999 Engagements + 2% + 1% + 6% - 10% + 2% - 1% Change From 1998

  18. Productivity FY 90-99 316% Increase Since 1993 ENGAGEMENTS

  19. Goal - 7 to 1 Productivity Per Auditor R A T I O

  20. Production Time 55.74 • Direct Auditor Days Per Engagement Have Been Reduced 74% 14.59

  21. PM Goal ISR PM Goal Sustain a Return of Investment of at least 12 to 1 - 3 to 1

  22. Actual Savings Reported Millions $$

  23. Certifications

  24. FY00 Customer Survey Results IR Products and Services

  25. FY00 Customer Survey Results The IR Office

  26. FY00 Customer Survey Results Internal Review Auditors

  27. FY00 Customer Survey Results In the future, I willSupport Professional

  28. IR Training Symposium • Annual Training Event • 1 week • 400 Attendees • 12,000 hours of CPE • 21 - 25 August 2000 • Scottsdale, AZ • Host - AZ National Guard

  29. Agenda • Keynote Address - Mrs. • Future Needs - • Digital Army of the Future - Col • Control Self Assessment - IIA • Out-of-the-Box Auditing - AKNG • IRSG Update - John Templeton • The Future of Business Technology - Intel Corp • Career Planning & Prof Dev - • Excellence Doesn’t Come Easy - Mr.

  30. Breakouts • Control Self Assessment - • CFO Auditing - • Fiscal Law - • Communications - • High Tech Auditing -

  31. Awards Banquet • LTG Ballard - Speaker • Excellence in Auditing Awards

  32. Where Do We Go From Here? • Continue to Offer a Full Array of Professional Audit Services • Modeled after private sector • Benchmarked Against Industry Standards • Strategic Planning PAT - May/June 2000 • Young auditors • Customers included • Survive Army’s Cannibalistic Period????

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