Search results
Results from the WOW.Com Content Network
OMB Circular A-123 is a US Office of Management and Budget (OMB) Government circular that defines the management responsibilities for internal controls in Federal agencies. It was first issued in 1981 by OMB's Office of Federal Financial Management and underwent numerous updates through 21 December 2004.
As one of the 10 organizations that make up the Combat Capabilities Development Command, a subordinate organization of the Army Futures Command, CCDC C5ISR Centers supplies Command, Control, Communications, Computers, Cyber, Intelligence, Surveillance and Reconnaissance capabilities, technologies and integrated solutions [buzzword] for the Soldier.
The chain of command leads from the president (as commander-in-chief) through the secretary of defense down to the newest recruits. [2] [3] The United States Armed Forces are organized through the United States Department of Defense, which oversees a complex structure of joint command and control functions with many units reporting to various commanding officers.
Internal control structure is a plan determining how internal control consists of these elements. [3] The concepts of corporate governance also heavily rely on the necessity of internal controls. Internal controls help ensure that processes operate as designed and that risk responses (risk treatments) in risk management are carried out (COSO II ...
Assistant Secretary of the Army (Financial Management and Comptroller) (abbreviated ASA(FM&C)) is a civilian office in the United States Department of the Army. The office of Assistant Secretary of the Army (Financial Management and Comptroller) grows out of a reorganization of the Department of the Army initiated in 1954 by United States Secretary of the Army Robert T. Stevens and largely ...
International Standard on Assurance Engagements (ISAE) 3402, titled Assurance Reports on Controls at a Service Organization, is an international assurance standard that describes Service Organization Control (SOC) engagements, which provides assurance to an organization's customer that the service organization has adequate internal controls. [1]
The COSO 1992–1994 Framework defines each of the five components of internal control (i.e., Control Environment, Risk Assessment, Information & Communication, Monitoring, and Control Activities). Evaluation suggestions are included at the end of key COSO chapters and in the "Evaluation Tools" volume; these can be modified into objective ...
The inspector is also responsible for inspecting various issues in the army including alleged problems within the army. [7] The OTIG is composed of officers, non-commissioned officers, and DA civilians. It has a field operating agency, the United States Army Inspector General Agency, which comprises operational and support divisions.