(Photo Credit: U.S. Army) VIEW ORIGINAL

Joint Munitions Command received Internal Review support from Army Sustainment Command since the two commands stood-up in October 2006. A memorandum of understanding governed matrix support provided by ASC for specific functions which included IR and Audit Compliance. During the 2020 MOU update, JMC leadership decided to bring back the authorization and create a new JMC Internal Review and Audit Compliance Office in-house.

AMC IR, Bret Mullinix, said “AMC gets audited by external audit agencies more than any others in the Department of Defense. With JMC’s ammunition mission, one can expect it will be looked at quite a bit. A robust IR function is crucial for JMC given the need for strong internal audit capabilities to support financial audit sustainability and internal control testing.”

JMC’s decision to create a viable internal audit office is the optimal way to organize and operationalize the IRACO support for JMC. Having the IRACO imbedded in the command headquarters provides for a more cohesive program with greater knowledge of command objectives and operations, access to documentation, systems and personnel. As an integral part of the JMC commander’s special staff, the IRACO auditor will be an independent touchpoint for all audit matters with direct contact to JMC senior leadership for decision making on risk mitigation, improving processes, achieving efficiencies, recommended corrective actions, and fiscal stewardship in command systems, policies and controls. JMC’s leadership increased visibility will foster continuous improvement and accountability.

A professional, trained auditor in an IRACO provides the following services to benefit the command: an annual plan fully aligned to command priorities; internal audits conducted in accordance with government auditing standards to assess risk and provide reasonable assurance internal controls or governance processes are functioning properly; liaison services with external audit organizations and continuous support to JMC staff throughout all phases of external audit activity from audit announcement through closeout of implemented recommendations; validation of audit recommendations through follow-up audits to verify proper implementation providing the command reasonable assurance that corrective actions were accomplished timely and minimized known risks; subordinate IR support on audit compliance matters and oversight of the internal review programs at the JMC Installations through quality assurance assessments; consulting/advisory support.

This is a great opportunity for JMC. The JMC Internal Review Office will improve how efficiently and effectively the command provides ready, reliable and lethal munitions to the warfighters. Audits will determine if policies are current, internal controls are in place and working as intended, procedures and documentation are auditable, and include recommendations for improvement. Management can provide input to the annual audit plan to ensure it covers assessed risks. Command comments to audit report findings and recommendations will consider ability to implement and sustain. Everyone can contribute to future success.

Photo Caption: Jennifer Mulert was selected as Internal Review Chief at HQ, Joint Munitions Command.