| Air Force Audit Agency | |
|---|---|
 | |
| Founded | 20 December 1971 (50 years, 10 months) [1] |
| Location | The Pentagon |
| Decorations |  Air Force Outstanding Unit Award  Air Force Organization Excellence Award [2] |
| Commanders | |
| Commander/Director | Douglas Bennett |
The Air Force Audit Agency (AFAA) is a Field Operating Agency (FOA) of the United States Air Force that provides all levels of Air Force management with audit services and assesses Air Force financial stewardship and the accuracy of financial reporting.
Originally established as the 1030th USAF Auditor General group on 1 July 1948, the AFAA was redesignated a separate operating agency under the Comptroller of the Air Force on 31 December 1971. On 24 July 1978, the AFAA was transferred under the Secretary of the Air Force with oversight from the Assistant Secretary of the Air Force.
In 1986, the Department of Defense reorganization resulted in significant changes within the Secretariat of the Air Force. The Auditor General of the Air Force then reported directly to the Secretary of the Air Force, with no oversight or supervision from other Secretariat offices.
The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. It identifies its core "mission values" as: accountability, integrity, and reliability. It is also known as the "congressional watchdog".
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report.
The European Court of Auditors is one of the seven institutions of the European Union (EU). It was established in 1975 in Luxembourg in order to improve EU financial management. It has 27 members supported by approximately 800 civil servants.
A comptroller is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements.
In the United States, Office of Inspector General (OIG) is a generic term for the oversight division of a federal or state agency aimed at preventing inefficient or unlawful operations within their parent agency. Such offices are attached to many federal executive departments, independent federal agencies, as well as state and local governments. Each office includes an inspector general and employees charged with identifying, auditing, and investigating fraud, waste, abuse, embezzlement and mismanagement of any kind within the executive department.
The United Nations Office of Internal Oversight Services (OIOS) is an independent office in the United Nations Secretariat whose mandate is to "assist the Secretary-General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization." Specifically, activities include internal audit, investigation, monitoring, evaluation, inspection, reporting and support services to the United Nations Secretariat.
The Defense Contract Audit Agency (DCAA) is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). It was established in 1965 to perform all contract audits for the Department of Defense. Previously, the various branches of military service were responsible for their own contract audits.
The Financial Reporting Council (FRC) is an independent regulator in the UK and Ireland, responsible for regulating auditors, accountants and actuaries, and setting the UK's Corporate Governance and Stewardship Codes. The FRC seeks to promote transparency and integrity in business by aiming its work at investors and others who rely on company reports, audits and high-quality risk management.
The New Zealand Treasury is the central public service department of New Zealand charged with advising the Government on economic policy, assisting with improving the performance of New Zealand's economy, and managing financial resources. The Minister responsible for the Treasury is the Minister of Finance of New Zealand; however, from 1996 to 2002, there existed a more specific position of Treasurer of New Zealand. The role was created for Winston Peters by the Fourth National Government under Jim Bolger after the 1996 election, and abolished by Helen Clark’s government in 2002.
The International Organization of Securities Commissions (IOSCO) is an association of organizations that regulate the world's securities and futures markets. Members are typically primary securities and/or futures regulators in a national jurisdiction or the main financial regulator from each country. Its mandate is to:
The United States Department of Defense is an executive branch department of the federal government charged with coordinating and supervising all agencies and functions of the government directly related to national security and the United States Armed Forces. The DoD is the largest employer in the world, with over 1.34 million active-duty service members as of June 2022. The DoD also maintain's over 778,000 National Guard and reservists, and over 747,000 civilians bringing the total to over 2.87 million employees. Headquartered at the Pentagon in Arlington, Virginia, just outside Washington, D.C., the DoD's stated mission is to provide "the military forces needed to deter war and ensure our nation's security".
The Internal Audit Service or IAS is a Directorate-General (DG) of the European Commission that was established in 2001 to provide an increased accountability of the Commission.
Sir John Bryant BournKCB is a former Comptroller and Auditor General and therefore a former head of the National Audit Office.
State auditors are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, financial controllers, paymasters, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.
The Court of Auditors is the supreme governmental accounting body of Spain responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution and its Organic Act.
The Swedish National Audit Office is the agency responsible for oversight of the state finances through financial and performance audits of state agencies, state-owned companies and the Government of Sweden. It serves directly under the Riksdag and is therefore independent of the Cabinet. All state agencies are required to submit copies of their annual accounts and reports to this office for review.
The California State Auditor's Office (CSA), formerly known as the Office of the Auditor General and later the Bureau of State Audits (BSA), is the supreme audit institution of the Government of California. It is headed by the State Auditor who is appointed by the Governor to a 4-year term from a list of 3 qualified individuals submitted by the Joint Legislative Audit Committee of the California State Legislature.
The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
Shashi Kant Sharma is a retired central civil servant of 1976 batch under IAS cadre belonging to Bihar. He was the Comptroller and Auditor General of India. In July 2014 he assumed office as a Member of the United Nations Board of Auditors. On 11 January 2017, Sharma took over as the Chairman of the United Nations Board of Auditors. The reports of the Board serve as a key input for policy making within the UN.
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