Defense Information Systems Agency Controls Over the Center for Computing Services

Abstract : The DoD Office of Inspector General is implementing a long-range strategy to conduct audits of DoD financial statements to comply with the Chief Financial Officers Act of 1990 (Public Law 101-576), as amended, which requires agencies to prepare and submit to Congress audited financial statements. As part of this effort, we performed a Statement on Auditing Standards No. 70 audit of CS in accordance with generally accepted government auditing standards and the American Institute of Certified Public Accountants standards. CS provides computer processing for the entire range of combat support functions, including transportation, logistics, maintenance, munitions, engineering, acquisition, finance, medicine, and military personnel readiness. With more than 800,000 users, CS provides support for over 1,400 applications in 18 geographically separate facilities. The reliability of general computer controls directly impacts individual financial and accounting systems and feeder systems, and, ultimately, could impact the ability of DoD to produce reliable and auditable financial statements.