美国国防部全面审计观察:概况与启示

Observation on the Full-scope Audit of the U.S.Department of Defense

根据相关法律要求,美国国防部从2018年开始对该机构的财务报告实施全面审计。从审计资源投入与审计工作复杂程度来看,该审计项目是美国联邦机构当中最为庞大的审计工作,受到美国社会各界乃至世界范围内广泛关注。首次开展全面审计以来的三个年度,审计师都对国防部层面的财务报告出具了无法表示意见。虽然近两年组成部分的审计结果都有所改善,但距离国防部层面获得清洁审计意见还有很大距离,财务管理系统和信息技术是当前存在问题最多的领域。分析研究美国国防部的财务报告审计制度和实践,对于未来我军建立财务报告编制和审计制度具有一定借鉴和启示作用。

In accordance with relevant legal requirements,the U.S.Department of Defense began to implement a full-scale audit of the agency's financial report in 2018.Whether in terms of audit resource input or the complexity of the audit work,the audit project is the largest audit work among the US federal agencies,and it has received extensive attention from all walks of life in the US society and the world.In the three years since the first full-scope audit was conducted in 2018,auditors have issued disclaim opinions on the financial report of the Department of Defense.Although the audit results of the components have improved in the past two years,there is still a long way to go before the Department of Defense obtains the clean audit opinion.Financial management systems and information technology are currently the most problematic areas.Analyzing and studying the financial report audit system and practice of the US Department of Defense will provide a certain reference for our military to establish a financial report preparation and audit system in the future.