Types of Auditing We Do as Civilians

By Jackie SmithMay 12, 2023

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The Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as acquisition, modernization and sustainment, business operations, forces and infrastructure, and digital information and intelligence.

Performance/operational audits are engagements that provide assurance based on an evaluation of sufficient, appropriate evidence against stated criteria, such as specific requirements, measures, or defined business practices. This type of audit provides objective analysis so management and those charged with governance and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making, and contribute to public accountability.

Performance audit objectives may vary widely and include assessments of program effectiveness, economy, and efficiency; internal control; compliance; and prospective analyses. Examples of audit objectives in these categories include:

  • Assessing the extent to which legislative, regulatory, or organizational goals and objectives are being achieved.
  • Determining whether a program produced intended results or produced results that weren’t consistent with the program’s objectives.
  • Evaluating whether the audited entity is following sound procurement practices.
  • Determining whether incurred or proposed costs are in compliance with applicable laws, regulations, and contracts or grant agreements.
  • Assessing whether the purpose of the program, the way it’s conducted, the services delivered, the outcomes, and the population it serves are all in compliance with laws, regulations, contract provisions, grant agreements, and other requirements.