Accession Number : ADA326809

Title :   Defense Financial Management: Immature Software Development Processes at Indianapolis Increase Risk.

Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND INFORMATION MANAGEMENT DIV

PDF Url : ADA326809

Report Date : JUN 1997

Pagination or Media Count : 40

Abstract : In conjunction with our responsibilities to audit the U.S. government's financial statements, we are reviewing the Department of Defense (DOD) financial management systems. As you know, Defense's ability to produce accurate, auditable financial statements and other reliable management reports as required by the Chief Financial Officers (CFO) Act of 1990, as expanded upon by the Government Management Reform Act of 1994, has been hampered by inadequate financial systems. This report discusses the results of our evaluation of the Defense Finance and Accounting Service (DFAs) Financial Systems Activity (FSA)-Indianapolis' capability for developing and maintaining software for its information systems. Our objective was to evaluate software development processes used at FSA-Indianapolis. The four projects we reviewed were selected by the FSA director as those best representing its software development processes and practices.

Descriptors :   *SOFTWARE ENGINEERING, *FINANCIAL MANAGEMENT, DEPARTMENT OF DEFENSE, MANAGEMENT INFORMATION SYSTEMS, MANAGEMENT PLANNING AND CONTROL, RISK, ACCOUNTING, AUDITING.

Subject Categories : Economics and Cost Analysis
      Computer Programming and Software
      Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE