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Headquarters U.S. Air ForceIntegrity - Service - ExcellenceAuditing In A Brave New WorldMr. Douglas BennettSAF/AG8 March 2018
Secretary Mattis’s Memo5 Oct 2017 “We are a Department of War.” “I expect you to pursue activelythese three lines of effort.” Restore readiness and buildlethality Strengthen alliances andattract new partners Bring business reforms toDoDIntegrity - Service - Excellence2
Closing AuditRecommendationsProgress on CompendiumRecommendations StatusCompendium31 Mar 17StatusBaseline167Submitted for Closure – Validated by DoD OIG(61)Open Recommendations106Submitted for Closure – Awaiting Validation by DoD OIG(15)Remaining Recommendations91Management Comments StatusActions Taken to Close RecsProject #J. Phillips - 240-612-5123Current: 26 Feb 18Reports TitleC/O Integration Space and Cyberinto Exercises C/CCFDAFMC/A4 27-Feb-181F2016-O30000-01942F2016-RWI000-0521 Contact Shop Flow Days3F2017-O40000-0583Active Duty Service Commitmentsfor Long-Term nce, Surveillance, andReconnaissance Innovation FundsAGSAF/A25-Mar-185F2017-L10000-0487Air Force Cost of War ReportOperation Freedom's SentinelQLSAF/FM16-Mar-18Integrity - Service - Excellence3
Service Options Financial & Performance Audits Assurance – Reasonable Express Opinion Cause Development Recommendations Most Comprehensive Quick Turn Around Client Oversight Restrictions Over Service Types Independence Considerations Investigative & Analysis Support Three Service Levels Assurance – Range Management Assertions Financial & Non-Financial Internal Controls OverFinancial uditorSupport Expedited Execution Leverages Internal Auditors Perform Tests & Inventories Submitted to External AuditorIntegrity - Service - Excellence4
Attestations Expanded service options! Include examination, review, and agreed-upon procedures Service level depends on project scope and management needsAgreed upon procedures enhance analytic rigor for OMB A-123 Management identifies assertions and defines project scope Procedures to test control design and effectiveness AFAA reports findings – No opinion or recommendations Reduced execution timelines Limited planning and streamlined reporting Audit ( 380 days) verse A-123 attestation ( 130 days)Critical audit readiness impact!Integrity - Service - Excellence5
External Audit Support Collaborate to perform audit testing Expedite execution – Utilize AFAA resources and locations Reduce learning curve – Leverage existing AFAA knowledge Decrease costs – AFAA collect data and perform inventoriesAFAA completed initial steps to enable support by providing: Access to audit tools cleared for classified environment External peer review report reflect pass rating Continuing professional education procedures Audit plan and report data to reflect auditor experience Summarized quality control system and process descriptionsInnovative Approach for Financial Statement AuditIntegrity - Service - Excellence6
Integrity - Service - Excellence7
Auditing In A Brave New World Mr. Douglas Bennett SAF/AG 8 March 2018. I n t e g r i t y - S e r v i c
