Air Force FY 1992 Financial Audits
Gao ID: AIMD-94-129R June 7, 1994GAO reviewed the fiscal year 1992 audits of the Air Force's consolidated financial statements and its Defense Business Operations Fund (DBOF) activities. GAO noted that the: (1) DBOF financial audits were reported in a thorough and straightforward manner; (2) Department of Defense (DOD) Inspector General needs to be more proactive on future mandated audits and provide greater oversight of Air Force Auditing Agency (AFAA) fieldwork; (3) Inspector General relied on its general understanding of AFAA work based on its oversight of AFAA activities and post-audit quality reviews rather than on professional audit standards; and (4) DOD Inspector General should take a more pronounced role in reporting audit results to the Secretary of Defense.