scope:

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 regulation prescribes policy and guidance for internal audit and attestation engagements conducted in the Army and for responding to audit and attestation engagements by 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 Department of Defense Inspector General (DODIG). It also discusses external audits and reviews that may be conducted by U.S. Government Accountability Office (GAO), DODIG, Special Inspectors General, and commercial audit firms.