Abstract The article focuses on the Army Audit Agency. The Army Audit Agency of the Office of the Comptroller of the Army, is a unique organization of the U.S. Government. Prior to and during World War II, the auditing functions were carried on in the various services of the Army but shortly after the conclusion of World War II, it became apparent that a consolidation of all audit functions under one head would be desirable. As a natural consequence, the Army Audit Agency became a part of the Office of the Comptroller. A former member of Accounting Systems Division was brought in as Deputy Chief to direct the technical operations. His introduction of streamlined professional auditing has been a boon to industry and a very necessary aid to improved Army management. The progress made in a short period has been most amazing. Although the Army Audit Agency was operating as a professional staff of auditors, the pressure of completing the necessary work in turning out audit reports was so great that little effort was expended on staff training or on-the-job training.

Abstract The Mutual Security Agency (successor to the Marshall Plan-Economic Cooperation Administration) is a mammoth organization financially with activities and offices in most Western European countries and in a number of countries in Asia. As of March 31, 1952, total expenditures under the Marshall Plan had exceeded twelve billion dollars. The Controller in this agency is responsible for the operation of financial controls over dollars, local currencies, and commodities furnished; his job to determine that funds spent actually accomplish the purposes of the Act. In the disbursement of public funds, close scrutiny is always a "must." In programs involving expenditures for assistance to foreign countries, this is especially important. It is essential that accounting and auditing controls be maintained of such caliber as to not only fully protect the assets but of a type to inspire and maintain public confidence. The successful continuation of the foreign aid program depends to a large degree on such trust. Each participating country, by the terms of its bilateral agreement with the U. S., has agreed to adopt or maintain the measures necessary to assure efficient and practical use of all resources made available to it and to permit the observation and review of the use of such resources. MSA Controllers in the various countries are careful to avoid any approach to dictating the type of records to be maintained. Instead, they indicate the information which must be available and permit the country full latitude in establishing their own methods and systems for obtaining the needed facts.