The Accounting Review Vol. 29 No. 3 1954
INTERNAL AUDITING DEVELOPMENTS IN THE AIR FORCE.
Abstract
The article presents a picture of how internal auditing began and is progressing in the U.S. Air Force. Before the Air Force organized its own auditing department, audit functions were dispersed among several organizations and audit operations were performed mainly at subordinate levels of management. On 1 July 1948 the Air Force officially took on responsibility for its own audit functions. The personnel, funds, and workload of the U.S. Army Audit Agency were divided by mutual agreement between the Army and the Air Forces, and a new auditing agency was set up under the Air Force Comptroller who is one of the top managers of the U.S. Air Force. The first Air Force Comptroller recognized the value to management of a centralized and independent audit department. He gave the U.S. Auditor General a broad charter and supported his efforts to organize a professional and trained staff of accountants and auditors. In the Spring of 1949 the Auditor General embarked on a positive program to indoctrinate the auditors in internal auditing principles and methods and promote the application thereof throughout the Air Force.
- DOI
- 10.2308/tar-7110328
- Volume
- 29
- Issue
- 3
- Pages
- 399-408
- Language
- en
- Sources
- openalex crossref