SMCI65-3011 — Smc Audit Program

SMCI65-3011 governs the Space and Missile Systems Center audit program, including audit processing, management comments, and follow-up actions.

Search SMCI65-3011

  • Publication number: SMCI65-3011
  • Title: SMC AUDIT PROGRAM
  • Date: 2019-10-16

View SMCI65-3011 on armypubs.army.mil


It covers audit notices, in-briefs and out-briefs, Report of Audit packages, management comments, non-concurrence, and follow-up. It requires tracking open ECDs, forwarding responses and extensions, and maintaining audit records.

Applies to: This instruction provides the Space and Missile Systems Center (SMC) and its customers a broad understanding of the audit process and implements requirements set forth in AFI 65-301 and AFI 65-403.

Topics covered

  • Audit process
  • Audit Focal Point duties
  • Report of Audit management comments
  • Non-concurrence procedures
  • Follow-up process
  • Potential Monetary Benefit documentation

Questions and answers

What must an organization do if it receives an audit notice directly from outside the SMC?

If an organization receives a notice of audit directly from an agency outside the SMC, the organization’s focal point must notify the AFP as soon as possible so the audit can be officially tracked and to maintain senior leadership awareness. (paragraph 1)

How much time does management normally have to prepare final audit comments?

Management will normally have 10 calendar days to prepare the final management memorandum with appropriate signature and provide to the AFP, who will then forward to the audit organization. (paragraph 1)

What happens if management and audit officials cannot resolve a non-concurrence locally?

If non-concurrence cannot be resolved locally, refer to AFI 65-403. (paragraph 1)

What does the AFP do during the audit follow-up process?

The AFP (a) tracks open ECDs until the action is completed, (b) sends responses to the MAJCOM AFP and audit organization until closed, and (c) forwards ECD extensions to the MAJCOM AFP and audit organization. (paragraph 65-403)

What records must formal audit follow-up records contain?

Formal follow-up records will contain: (a) the audit report, (b) a signed copy of management's comments, (c) the name of the organizational focal point responsible for implementing the agreed-on corrective actions, and (d) the current status of management actions, including an explanation for delays in any planned corrective actions. (paragraph 65-403)

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