AR 11-7 — Internal Review Program
AR 11-7 governs policies, roles, responsibilities, and standards for the Army Internal Review Program within the Department of the Army.
- Publication number: AR 11-7
- Title: INTERNAL REVIEW PROGRAM
- Date: 05/21/2025
- Proponent: ASA (FM&C)
- Status: ACTIVE
View AR 11-7 on armypubs.army.mil
It covers internal review planning, assurance services, organizational alignment, quality management, peer review, and internal control evaluation. It requires annual or biennial planning, risk assessment files, independent reporting relationships, and quality management systems.
Applies to: This regulation prescribes policies, roles, responsibilities, and standards for the Army Internal Review (IR) Program within the Department of the Army (DA).
Topics covered
- Army Internal Review Program
- Internal review planning
- Assurance services
- Risk assessment files
- Organizational alignment
- Quality management
- Internal control evaluation
Questions and answers
What is the objective of the Army Internal Review Program?
The objective of the Army IR Program is to provide commanders and their staffs with a full range of timely, professional assurance services which support local decision makers and help to ensure effective stewardship of resources. (paragraph 2-1)
What must every IR office include in its annual or biennial plan?
All IR offices will prepare an IR annual or biennial plan identifying audits, attestations, and nonaudit services the IR office anticipates conducting within the upcoming one to 2 years based on command staff input and an assessment of the risks which are most relevant to the command. (paragraph 3-1)
What risk assessment file must IR offices maintain?
All IR offices will establish and maintain a risk assessment file to use as a basis for determining which functions and business processes exist within the command and are therefore subject to audit/examination in addition to the risk levels associated with these functions and business processes. (paragraph 3-1)
How must IR offices be organizationally aligned?
IR offices will be organizationally aligned as independent activities which report directly to the commander, principal deputy commander, or chief of staff of their respective command, installation/garrison, division, district, or activity. As an independent office, the IR office will not be aligned under another functional directorate or staff section within the command. (paragraph 2-2)
What access must IR auditors receive for an IR service?
Ensure IR auditors are granted timely, full, and unrestricted access to all personnel, facilities, records, reports, information systems/databases (read-only), documents, and other information/materials (subject to security clearance requirements) needed in connection with an audit, attestation, investigation, inquiry, or other IR service. (paragraph 1-10)