Approval of the Design of the Defense Intelligence Agency Accounting System

Gao ID: AFMD-81-113 September 30, 1981

GAO reviewed the design of the Defense Intelligence Agency (DIA) accounting system.

GAO determined that the design of the system conformed to all approved accounting principles and standards of the Department of Defense. Certain aspects of the accounting system are processed by the Air Force and the Department of State. These aspects will be evaluated at a later date. However, if it is determined that changes which affect DIA are necessary, the changes would have to be made to retain GAO approval of the overall accounting system. GAO also suggested that DIA internal auditors periodically review the system to assure that it is operating as described in the approved system design.



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