AR 36-2 — Audit Services In The Department Of The Army
AR 36-2 governs internal audit and attestation engagements in the U.S. Army and responses to USAAA engagements.
- Publication number: AR 36-2
- Title: AUDIT SERVICES IN THE DEPARTMENT OF THE ARMY
- Date: 08/14/2023
- Proponent: AAG
- Status: ACTIVE
View AR 36-2 on armypubs.army.mil
AR 36-2 covers the Army Followup Program, semiannual reporting, and external audits and reviews by oversight organizations and commercial audit firms. It requires prompt corrective action, audit coordination, access to information, and compliance with auditing standards and Department of Defense policy.
Topics covered
- Internal audit engagements
- Attestation engagements
- External audits and reviews
- Audit followup programs
- Semiannual reports to Congress
- Audit focal points
- Corrective actions
Questions and answers
What information must audited activities provide during an audit?
Audited activities will provide information that is factual, accurate, and representative of the situation being assessed. (paragraph 1-7)
What access must audit organizations receive?
Audit organizations will have full access to all personnel, facilities, records, reports, information systems, data, and documents. (paragraph 1-7)
What corrective action is required on agreed-to audit recommendations?
Audited activities will take prompt, responsive, and effective corrective actions on agreed-to auditor recommendations and, if reported, potential monetary benefits (see para 212). (paragraph 1-7)
How quickly must disagreements between management and auditors be decided?
All disagreements between management and auditors will be decided within 6 months from the date of the final audit report (see Public Law 103 355, as amended, and Office of Management and Budget (OMB) Circular A 50). (paragraph 1-5)
Which Army organization is authorized to conduct Armywide audits?
USAAA is the only Army organization or activity authorized to conduct Armywide audits within the Army. (paragraph 1-6)