ARMY - AR 36-2
Audit Services in the Department of the Army
active, Most Current
| Organization: | ARMY |
| Publication Date: | 14 August 2023 |
| Status: | active |
| Page Count: | 23 |
scope:
Purpose
This regulation prescribes policy and guidance for internal audit and attestation engagements conducted in the U.S. Army and for responding to audit and attestation engagements by the U.S. Army Audit Agency (USAAA). It describes the Army's Followup Program and discusses the Semiannual Report to Congress and the related semiannual followup status report submitted to the Department of Defense Inspector General (DoDIG). This regulation also discusses external audits and reviews that may be conducted by the Government Accountability Office (GAO), DoDIG, Special Inspectors General, and commercial audit firms.
Document History
AR 36-2
August 14, 2023
Audit Services in the Department of the Army
Purpose
This regulation prescribes policy and guidance for internal audit and attestation engagements conducted in the U.S. Army and for responding to audit and attestation engagements by the U.S....
October 30, 2015
Audit Services in the Department of the Army
Applicability.
This regulation applies to the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated
Purpose
This...
September 19, 2007
Audit Services in the Department of the Army
Applicability.
This regulation applies to the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.
Purpose
This...