Accession Number : ADA195749

Title :   Has the Army Fully Implemented Internal Controls?

Descriptive Note : Study project,

Corporate Author : ARMY WAR COLL CARLISLE BARRACKS PA

Personal Author(s) : Stanley, Stanley F

PDF Url : ADA195749

Report Date : 28 Mar 1988

Pagination or Media Count : 59

Abstract : In 1983, the Army first introduced Army Regulation 11-2, Internal Control Systems, which was published in response to guidance received from the Department of Defense, the Office of Management and Budget, and in direct response to Public Law 97-255, Federal Managers Financial Integrity Act of 1982. Although the law directs actions to be taken by the Executive Branch of Government, the specifics of the law has had a direct impact on DoD and the Department of the Army, by requiring the establishment of a program that did not previously exist. Explicit guidance is contained in both the law and in the Army regulation about providing training to those managers who are charged with implementing internal controls. This study explores the historical perspective of how the Army came about implementing internal controls and also attempts to quantify the awareness factor from the outlook of field grade officers. A survey instrument on the subject of internal controls has been administered to colonels and lieutenant colonels at the U.S. Army War College and the results of that survey are contained in the conclusion section of this document. The raw data is also provided in Appendix 2 of the study. (kr)

Descriptors :   *ARMY PLANNING, *MANAGEMENT PLANNING AND CONTROL, *PLANNING PROGRAMMING BUDGETING, AWARENESS, CONTROL SYSTEMS, DEPARTMENT OF DEFENSE, FIELD GRADE OFFICERS, GUIDANCE, IMPACT, INSTRUMENTATION, INTERNAL, REGULATIONS, RESPONSE, SURVEYS

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE