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 the U.S. Army Audit Agency (USAAA). It describes the Army's Followup Program and discusses the Semiannual Report to the 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.