Internal Review
The purpose of Internal Review is to provide The Adjutant General and the United States Property and Fiscal Officer with a reasonable assurance that resources are being used efficiently and effectively, that programs are producing the desired results and that managers are safeguarding assets from theft, waste, or misuse. IR accomplishes this through a systematic, disciplined approach to risk management, control, and governance processes.
Services Include:
Full Scope Audits
- Either Command Requested or are High Risk areas that may or may not have Known Problems.
- Scheduled in Annual Audit Program.
- Objective is to determine if Internal Controls are sufficient mitigate risks and will ensure success.
- Goal of no more than 90 calendar days per audit.
Quick Reaction Audits
- Limited Scope audit starting with a know problem
- Always command requested
- Workdays reserved in the Annual Program for this workload
- Typically take 10-20 Calendar Days
Management Consulting Services
- Not a formal audit
- Uses professional skills or expertise of an auditor
- Examples:
- Researching a question or policy
- PAT Team participation or facilitation
- Statistical analysis
- Cost/Benefit studies
- Flow charting
- Internal Control Assistant