AR 36–2

Audit Services in the Department of the Army

This major revision, dated 19 September 2007–

o Changes the title of the regulation from Audit Reports and Followup to Audit Services in the Department of the Army.

o Changes the proponent agency for AR 36-2 from the Office of The Inspector General to the Office of The Auditor General.

o Removes the absolute requirement to designate personnel from the Internal Review and Audit Compliance Office as audit focal points (para 1-6j).

o Designates The Auditor General with responsibility to oversee the execution of the Army Followup Program in accordance with appropriate Army general orders, and transfers audit liaison and followup responsibilities from The Inspector General to The Auditor General (para 1-9).

o Transfers the responsibility for processing official command replies from The Inspector General to The Auditor General (paras 1-9g).

o Adds attestation engagements to the type of engagements U.S. Army Audit Agency performs in accordance with generally accepted Government auditing standards (para 2-1c).

o Adds a discussion on potential monetary benefits in audit reports (para 2-11).

o Changes timeframes for providing an official command reply (para 2-12).

o Adds policy and procedures for establishing the official Army position in final audit reports (para 2-12c).

o Adds new policy for distributing U.S. Army Audit Agency reports (para 2-16).

o Adds discussion on using U.S. Army Audit Agency’s information management system for tracking the implementation status for auditor recommendations and potential monetary benefits (para 2-19 and appendix C).

o Eliminates the detailed discussion for granting U.S. Government Accountability Office access to Army information and provides references to regulatory guidance describing procedures for providing information to the U.S. Government Accountability Office and other external audit or oversight organizations (para 3-3).

o Incorporates and updates guidance from AR 36-5 on internal audits conducted by U.S. Army Audit Agency, which was rescinded in July 2007 (throughout).

o Changes all references to processing command replies and managing the Army Followup Program from The Inspector General to The Auditor General (throughout).

 

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