Đang chuẩn bị liên kết để tải về tài liệu:
The United States General Accounting Office GAO March 1996 Report to Department of Defense Officials_part6

tài liệu học kế toán kiểm toán căn bản có thể sử dụng kiểm toán một cách hiệu quả trong môi trường làm việc hàng ngày .Tài liệu cập nhật đầy đủ nội dung kiến thức. Mời các thầy cô và các bạn tham khảo | Appendix II Comments From the Department of Defense Now on p. 28. - transactions are clearly and completely documented and such documentation is retained and readily available to support account balances - account balances are analyzed and financial reports are reviewed to detect abnormal account balances and unusual fluctuations and tends any significant variances are researched and are explainable and any necessary coưections are made and - basic internal control requừements are enforced and the Navy and the DFAS should develop and implement strategies for monitoring progress throughout the year. pp. 45-46 GAO Draft Report . POD RESPONSE Concur. Actions recommended by the GAO in this recommendation are addressed individually below. 3.a. The GAO recommends that the Navy take periodic physical inventories of equipment property and inventories report the results to the DFAS and investigate and resolve any discrepancies as to cause. POD RESPONSE Concur. In accordance with the roles and responsibilities guidance approved by the Under Secretary of Pefense Comptroller on November 15 1995 the supporting records for many financial balances are maintained by the PFAS customers and are outside the control of the PFAS. When subsidiary records are maintained by the PoP Component customer outside the control of the DFAS for as an example assets such as inventories plant property and equipment the customer shall validate periodically the accuracy of such subsidiary records on a sample or other authorized basis against applicable physical assets or other appropriate confirmations of the source documents. 3.b. The GAO recommends that die Navy and the PFAS reconcile accounts and records examine and resolve significant discrepancies and make appropriate adjustments. POP RESPONSE Concur. In accordance with the roles and responsibilities guidance for the PoP Components and the PFAS the Navy and the PFAS are responsible for different aspects of reconciliations and resolution of .