1、外文翻译原文GETTINGPROJECTMANAGER“BUYIN”FORINTERNALCONTROLSAREINTERNALCONTROLSESSENTIALTOSOUNDBUSINESSPRACTICESYOUBETTHEYARE,SAYSTHISAUTHOR,WHOCREDITSUSACESIMPRESSIVEACHIEVEMENTOFANUNQUALIFIEDAUDITOPINIONTOITSINTERNALCONTROLSGETTINGPROJECTMANAGERSTO“BUYIN“TOIMPLEMENTANDMAINTAININTERNALCONTROLSISLIKEGETTIN
2、GTHEMTOGOTOTHEDENTALOFFICEFORAROUTINECHECKUPPROJECTMANAGERS,LIKEMOSTPEOPLE,HAVEMOREPRESSINGDAILYPRIORITIESTHANGOINGTOTHEDENTISTWHENTHEYFEELFINE,BUTTHEYREALIZETHEIRPERSONALHEALTHISATRISKIFTHEYIGNOREROUTINECHECKUPSSIMILARLY,PROJECTMANAGERSMAYWANTTOIGNOREINTERNALCONTROLSBUTMUSTREALIZETHATIGNORINGTHEMPU
3、TSTHEIRORGANIZATIONSATRISKTHEHEALTHOFANORGANIZATIONMUSTBEASSESSEDANDCAREDFORINAMANNERVERYSIMILARTOANINDIVIDUALSHEALTHSINCEACORPORATEUNDERSTANDINGOFTHEIMPORTANCEOFINTERNALCONTROLSANDTHERISKASSOCIATEDWITHPOORCONTROLSISIMPERATIVETOSUCCESS,THEUNITEDSTATESARMYCORPSOFENGINEERSUSACEHASCREATEDACULTUREOFACCO
4、UNTABILITYTHATENSURESTHATPROJECTMANAGERSCANNOTACCEPTMORERISKTHANTHEORGANIZATIONCANACCEPTTHEUSACEACHIEVEDAMAJOR“HEALTH“MILESTONEINFISCALYEARFY2008,RECEIVINGTHEFIRSTEVERUNQUALIFIEDOPINIONFORFINANCIALSTATEMENTSISSUEDBYAMAJORDEPARTMENTOFDEFENSEDODACTIVITYTHISOPINIONONTHEUSACECIVILWORKSFINANCIALSTATEMENT
5、SVALIDATEDTHATTHEIRSTATEMENTSWEREFAIRLYPRESENTEDANDTHEINTERNALCONTROLSSURROUNDINGTHEIRFINANCIALPROCESSESWEREEFFECTIVE“UNDERSTANDINGTHEIMPORTANCEOFINTERNALCONTROLSANDTHERISKASSOCIATEWITHPOORCONTROLSISIMPERATIVETOSUCCESS”INDIVIDUALSHAVEASKEDWHETHERUSACECANMAINTAINTHISMOMENTUMANDTHEUNQUALIFIEDOPINIONOR
6、IFTHEORGANIZATIONCOULDSLIPINTHEFUTUREASOTHERPRIORITIESAREPRESENTEDANDRESOURCESBECOMEMORESTRAINEDMYRESPONSEISTHATTHEUNQUALIFIEDOPINIONISSUSTAINABLEDUETOTHEADDITIONALFOCUSANDPOSITIVEIMPACTSTHEAUDITHASHADONINTERNALCONTROLSANDBUSINESSPROCESSESATALLLEVELSOFUSACE,ASARESULTOFINTENSEAUDITPRESSUREOVERTHEPAST
7、THREEYEARS,INTERNALCONTROLSREMAINFIRMLYINPLACEANDONCENTERSTAGEWECONTINUETOPUSHFORIMPROVEMENTANDBUILDSUSTAINABLEFINANCIALPROCESSESTHATHAVEBECOMESTANDARDBUSINESSPRACTICESTRANSPARENTTOOURMANAGERSTHEUSACETAKESALMOSTASMUCHPRIDEINITSREDUCTIONOFMATERIALWEAKNESSESASITDOESINTHEUNQUALIFIEDAUDITOPINIONFROMFIVE
8、INFY2007TOONEINFY2008WEEMPLOYEDSEVERALSPECIFICSTRATEGIESTOTURNAROUNDPASTINTERNALCONTROLWEAKNESSESANDGIVEMANAGERSTHETOOLSTHEYNEEDTOENSURECOMPLIANCEBYWAYOFEXPLANATION,USACEHASTWOMAJORPROGRAMSCIVILWORKSCWANDMILITARYPROGRAMSMPCIVILWORKSMISSIONSINCLUDENAVIGATION,FLOODCONTROL,HYDROPOWER,WATERSUPPLY,REGULA
9、TORY,RECREATION,ENVIRONMENTALRESTORATION,ANDEMERGENCYRESPONSETHEPRIMARYFOCUSOFMILITARYPROGRAMSISONMILITARYCONSTRUCTION,WHICHINCLUDESSUPPORTTOTHEGLOBALWARONTERROROVERSEASCONTINGENCYOPERATIONS,BASEREALIGNMENTANDCONSTRUCTION,ANDARMYTRANSFORMATIONTHEFY2009BUDGETSFORCWANDMPRESPECTIVELYAREAPPROXIMATELY75B
10、ILLIONAND243BILLIONINADDITIONTOITSFV2009PROGRAMS,USACEHASRECEIVEDAPPROXIMATELY48BILLIONINDIRECTFUNDINGAPPROPRIATEDTHROUGHTHEAMERICANRECOVERYANDREINVESTMENTACTOF2009THEUSACEALSOPERFORMSABOUT117BILLIONANNUALLYINREIMBURSABLEWORKFOROTHERFEDERALAGENCIESROUGHLY32,000PERSONNELPRIMARILYCIVILIANSMANAGETHESEP
11、ROJECTFUNDSINADECENTRALIZEDSTRUCTURETHATINCLUDESAHEADQUARTERS,9REGIONALOFFICES,AND45DISTRICTOFFICESTHEMAJORITYOFTHESECIVILIANSARENOTCOMPTROLLERSTHEYAREAMERICANHEROESWHO,ONANYGIVENDAY,PREVENTFLOODINGBYOURNATIONSRIVERS,PROVIDEEMERGENCYRESPONSETOHURRICANEVICTIMS,ORREBUILDAHOSPITALINIRAQINBETWEENEMERGEN
12、CIES,THESESAMEHEROESPROCESSPURCHASEORDERSOREVENRECORDANACCRUALINTHECORPSOFENGINEERSFINANCIALMANAGEMENTSYSTEMCEFMSTHEFIRSTSTEPTOGETTINGBUYINTOINTERNALCONTROLSISPASSINGTHE“SOWHAT“OR“WHOCARES“TESTWITHTHEPROJECTMANAGERSWEHAVEWORKEDFORMANYYEARSTOGIVEUSACEPROJECTMANAGERSTHETOOLSTOGETHERWITHEMBEDDEDINTERNA
13、LCONTROLSFOREACHMAJORPROCESSTOSUPPORTTHEIRWORKUSACEPROJECTMANAGERSUNDERSTANDTHEIMPORTANCEOFSTRONGINTERNALCONTROLSANDKNOWTHATNONCOMPLIANCEISNOTANOPTIONWEHAVECREATEDANENVIRONMENTINWHICHPROJECTMANAGERSMUSTBUYINTOINTERNALCONTROLSTHEREARETHREEPRIMARYREASONSFORUSACESUCCESSCEFMSFORCESINTERNALCONTROLSINTOTH
14、EPROCESSCOMMANDERSUNDERSTANDTHEIMPORTANCEOFINTERNALCONTROLSANDAREHELDACCOUNTABLEANDCUSTOMERSDEMANDANDDESERVESTRINGENTFINANCIALSTEWARDSHIPWITHINUSACECEFMSFORCESINTERNALCONTROLSINTOTHEPROCESSCEFMSISTHESINGLEBIGGESTFACTORINUSACEAUDITSUCCESSPROJECTMANAGERSWILLAGREETHATTHEIRFAVORITEINTERNALCONTROLISONETH
15、ATISTRANSPARENTTOTHEIRDAYTODAYTASKOFACCOMPLISHINGTHEIRMISSIONTRANSPARENTCONTROLS,WHICHARE“HARDCODED,“AUTOMATEDCONTROLSINCEFMS,AREMUCHMOREEFFECTIVETHANMANUALCONTROLSTHEUSACEDELIBERATELYDEVELOPEDCEFMSASANENTERPRISEFINANCIALMANAGEMENTSYSTEMTHATENCOMPASSESTRAVEL,TRAINING,TIMEKEEPINGFUNCTIONS,ANDACQUISIT
16、IONITISFULLYINTEGRATEDWITHUSACESPROJECTANDASSETMANAGEMENTACCOUNTABILITYSYSTEMSTHECEFMSIS“TRANSPARENTCONTROLS,WHICHARE“HARDCODED,”AUTOMATEDCONTROLSINCEFMS,AREMUCHMOREEFFECTIVETHANMANUALCONTROLS”ASINGLEPOINTOFENTRYSYSTEM,MEANINGTHATPROJECTMANAGERSANDMANYOFTHEOTHER32,000USACEEMPLOYEESAREUSINGCEFMSDAILY
17、TOCREATEPURCHASEORDERSORTRAVELORDERSANDVOUCHERSORTOENTERTRANSACTIONSTOREFLECTDISPOSALOFEXCESSPROPERTYORRECEIPTOFGOODSMANYOFTHEUSACEINTERNALCONTROLSAREAUTOMATED,THEREBYENSURINGUSERCOMPLIANCEANEXAMPLEOFAUTOMATEDCONTROLSISTHESEGREGATIONOFDUTIES,WHICHISAKEYCONTROLEVERYAUDITORISTAUGHTINAUDITING101AUDITOR
18、SRELYONTHISCONTROLTODETECTERRORSORATTEMPTSTODEFRAUDOREMBEZZLETHEREFORE,MOSTAUDITORSWILLSPENDANAMPLEAMOUNTOFTIMETESTINGTHISIMPORTANTCONTROLDURINGTHEINTERNALCONTROLTESTINGPHASEDURINGTHEUSACEFY2008AUDIT,HOWEVER,AUDITORSSPENTLITTLETIMETESTINGTHISKEYCONTROLBECAUSETHESEGREGATIONOFDUTIESWASHARDCODED,OREMBE
19、DDED,INCEFMSINFACT,CEFMSWASDEVELOPEDTOPREVENTONEPERSONFROMPERFORMINGALLCRITICALSYSTEMSTEPSRELATEDTOTHEPROCUREMENTOFGOODSORSERVICESTHATIS,PURCHASEREQUEST,OBLIGATIONCREATION,RECEIPTOFTHEGOODSORSERVICES,ANDDISBURSEMENTSINCETHESYSTEMUSESANELECTRONICSIGNATUREFUNCTION,THISKEYCONTROLISEASILYRECOGNIZED,INPL
20、ACE,ANDOPERATINGLACKOFCOMPLIANCEISNOTANOPTIONANOTHEREXAMPLEOFANAUTOMATEDINTERNALCONTROLISTHERECORDINGOFACCRUALSPROJECTMANAGERSAREREQUIREDTORECORDGOODSANDSERVICESWHENRECEIVEDTHEUSACEHADAHISTORYOFFAILINGTHEACCRUALSTESTDURINGPASTAUDITSINSOMECASES,PROJECTMANAGERSFAILEDTOSEEWHYTHEYSHOULDSPENDPRECIOUSTIME
21、DEVELOPINGESTIMATESFORSERVICESTHEYHAVERECEIVED,BUTFORWHICHTHEYHADNOTBEENBILLEDDURINGTHECURRENTPERIODTHEYREASONEDTHATTHEIRTIMEWASMOREVALUABLEWHENBUILDINGPROJECTSFORTHEARMYANDTHENATIONALTHOUGHTHOSEPROJECTMANAGERSHADAPOINTCONCERNINGTHEBESTUSEOFTHEIRTIME,GENERALLYACCEPTEDACCOUNTINGPRINCIPLESMANDATEACCRU
22、ALACCOUNTINGTHEACCRUALERRORSINFY2007WERESOLARGETHATTHEYREPRESENTEDAMATERIALWEAKNESSUSINGCEFMS,WEWEREABLETOWORKWITHTHEAUDITORSTOESTIMATETHEYEARENDACCRUALSANDDEVELOPANAUTOMATEDPROCESSTOENTERCORPORATEACCRUALSTHENEWAUTOMATEDACCRUALTOOLCOMPLETELYRESOLVEDTHEMATERIALWEAKNESSITISUSEDTOIDENTIFYPROJECTOFFICES
23、WITHTHEHIGHESTACCRUALERRORSTHISALLOWSUSTOTARGETADDITIONALTRAININGFORPROJECTMANAGERSWHOCONTINUALLYFAILTORECORDPROPERACCRUALSASITTURNSOUT,THESEAUTOMATEDCONTROLSARETHEBESTFRIENDSOFPROJECTMANAGERSINTHEFIELDSINCETHECONTROLFEATURESAREINHERENTINTHEACTIONSTOINITIATEANDEXECUTETRANSACTIONSTHEAUTOMATEDCONTROLS
24、ARECOMPLETELYTRANSPARENTTOPROJECTMANAGERSAND,INMOSTCASES,COMPLIANCEISENSUREDCOMMANDERSUNDERSTANDTHEIMPORTANCEOFINTERNALCONTROLSANDAREHELDACCOUNTABLETHEOFFICEOFTHEINSPECTORGENERAL,DODREPORTEDINITSFY2007AUDITREPORTTHATUSACEHADAMATERIALWEAKNESSINENTITYWIDECONTROLSSPECIFICALLY,USACENEEDEDIMPROVEMENTINAS
25、SESSINGRISKANDMONITORINGCONTROLSCOMPLIANCEWEDECIDEDITWASTIMETOUPTHEANTE,SOWEESTABLISHEDTHEEXECUTIVESENIORASSESSMENTTEAMESATTHEESATSMISSIONISTOPROVIDELEADERSHIPANDDIRECTIONOVERFINANCIALAUDITSANDASSOCIATEDCONTROLSTHEUSACEDEPUTYCOMMANDERCHAIRSTHEESAT,WHICHCOMPRISESALLTHEHEADQUARTERSHQSENIOREXECUTIVESER
26、VICEDIRECTORSTHEESATSFY2008PRIORITYWASTOCURETHEFIVEMATERIALWEAKNESSESREPORTEDDURINGTHEFY2007AUDITTOACCOMPLISHTHISPRIORITY,USACEDEVELOPEDACORRECTIVEACTIONPLANCAPFOREACHMATERIALWEAKNESSTHECAPSINCLUDEDADESCRIPTIONOFTHECONTROL,ANACTIONTOIMPROVEORIMPLEMENTTHECONTROL,ANDAMETRICTODEFINEWHETHERTHECONTROLWAS
27、INPLACEANDOPERATINGTHEDEPUTYCOMMANDERSIGNEDOUTTHECAPSTOFIELDCOMMANDERS,TASKINGTHEMANDTHEIRPROJECTMANAGERSTOREMEDIATETHEMATERIAWEAKNESSESHEALSODIRECTEDANEWMONITORINGPROGRAMTOENSUREPROGRESSONTHECAPSINTERNALAUDITORSWEREINSTRUCTEDTOVALIDATECOMPLETIONOFTHECAPSAGAINSTTHEESTABLISHEDMETRICSTHROUGHJUDGMENTAL
28、TESTINGTHEINTERNALAUDITORSREPORTEDPROGRESSTOHEADQUARTERSUSACEONAMONTHLYBASIS,WITHTHERESULTSCONSOLIDATEDANDREPORTEDTOTHEUSACECOMMANDINGGENERALTHISTYPEOFCONTINUOUSMONITORINGISESSENTIALFORMANUALCONTROLS,THOSENOTHARDCODEDINTOTHEFINANCIALSYSTEMDIFFERENTTYPESOFCONTROLSREQUIREDIFFERENTSTYLESOFCOMMUNICATION
29、TOPROJECTMANAGERS,BUTITISIMPORTANTTONOTETHATTHEDEPUTYCOMMANDERSCOMMUNICATIONOFINTERNALCONTROLSTOTHEFIELDESTABLISHMENTENSUREDATTENTIONBYTHECOMMANDERSANDTECHNICALMANAGERSINTHEFIELDTHEBOTTOMLINEISTHISWITHEMPHASISFROMSENIORLEADERSHIP,COMMANDERSINTHEFIELDMAKEINTERNALCONTROLSANUMBERONEPRIORITYTHERESULTSWE
30、REOUTSTANDINGUSACEWENTFROMFIVEMATERIALWEAKNESSESINFY2007TOONLYONEREPORTEDINTHEFY2008AUDITREPORTTHETIMELINESSOFPLACINGASSETSINSERVICEISANEXAMPLEOFONEUSACEMANUALCONTROLASACONSTRUCTIONAGENT,USACEBUILDSMANYTYPESOFASSETSTOINCLUDEBUILDINGS,DAMS,LEVEES,FLOODWALLS,AMONGOTHERSTRUCTURES,WHICHREPRESENTOVER26BI
31、LLIONINPROPERTY,PLANT,ANDEQUIPMENTONTHECWBALANCESHEETWHENANASSETISDEEMEDREADYFORITSINTENDEDUSE,WEMUSTTRANSFERTHEASSETFROMTHECONSTRUCTIONINPROGRESSCIPACCOUNTTOTHEPROPERTYACCOUNTWERELYONTHEPROJECTMANAGERSTONOTIFYTHERESOURCEMANAGEMENTOFFICETHATTHEASSETISREADYFORITSINTENDEDUSEANDPROVIDETHEREQUIREDDOCUME
32、NTATIONWITHINTWOWEEKSAUDITFINDINGSINTHEPASTCONSISTENTLYINDICATEDTHATMANYCOMPLETEDASSETSREMAININCIPBECAUSETHEPROJECTMANAGERNEVERDIDTHEAPPROPRIATENOTIFICATIONANDASSOCIATEDPAPERWORK,OFTENTIMESBECAUSEHEORSHEHADMOVEDONTOTHENEXTPROJECTTHISISSUEREPRESENTEDALARGEERRORINTHEFY2008AUDITANDWASREPORTEDASTHELONEM
33、ATERIALWEAKNESSTHEFY2009CAPINCLUDEDSEVERALMANUALCONTROLSTOENSURETHATTHESECOMPLETEDASSETSAREMOVEDMORETIMELYTOTHEPROPERTYACCOUNTAMONGTHESECONTROLSISAREQUIREMENTFORTHERESOURCEMANAGERANDPROJECTMANAGERSTOMEETQUARTERLY,REVIEWALLONGOINGPROJECTS,ANDTAKEAPPROPRIATEACTIONSTODOCUMENTCOMPLETEDPROJECTSSINCETHISC
34、ONTROLISMANUAL,WEREQUIREDTHEMANAGERSTODOCUMENTTHEIRREVIEWANDBASISFORTHEIRDECISIONSCUSTOMERSDEMANDANDDESERVESTRINGENTFINANCIALSTEWARDSHIPWITHINUSACEAFINALREASONTHATUSACEPROJECTMANAGERSAREINCENTIVIZEDTOEMBRACESTRONGINTERNALCONTROLSSTEMSFROMTHEIRCUSTOMERSEXPECTATIONSTHATSTRINGENTFINANCIALSTEWARDSHIPWIL
35、LBEMAINTAINEDOVERCUSTOMERFUNDSENTRUSTEDTOTHEUSACEDISTRICTSMANYUSACEPROJECTSAREPARTIALLYFUNDEDWITHNONFEDERALDOLLARS,THUSMAKINGACCURATEFINANCIALDATAOFUTMOSTIMPORTANCEPROJECTMANAGERSFOCUSONCUSTOMERSATISFACTIONBYEXECUTINGPROJECTSWITHINSCHEDULEANDBUDGETTHEUSACEPROJECTMANAGERFUNCTIONISSIMILARTOTHEPRIVATES
36、ECTORCHIEFOPERATINGOFFICERFUNCTIONWITHOUTGOODPROCESSESINPLACE,ASSOCIATEDTASKSARENOTPOSSIBLE,ANDTHESEOFFICIALSWILLHAVELITTLECREDIBILITYREGARDINGPRICEADJUSTMENTSTHEAUDITOPINIONANDTHEASSOCIATEDSCRUTINYOFOURINTERNALCONTROLSSHOWCUSTOMERSTHATUSACEHASINTEGRITYINITSFINANCIALDATAANDTHEUNDERLYINGPROCESSESTHIS
37、TYPEOFASSURANCEISCRUCIALFORUSACETOMAINTAINCUSTOMERTRUSTWITHITSCUSTOMERSPROJECTMANAGERSINUSACEDONOTKNOWOFANOPTIONOTHERTHANSUCCESSINFACT,WENOWHEARWITHINUSACETHATNODISTRICTORPROJECTMANAGERWANTSTOBEKNOWNASTHEREASONUSACEFAILEDANAUDIT“CONTINUOUSMONITORINGISESSENTIALFORMANUALCONTROLS”THEFOLLOWINGAREAFEWCLO
38、SINGTHOUGHTSTORECAPTHEUSACEINTERNALCONTROLSSTRATEGYGOODFINANCIALSYSTEMSEMBEDSOLIDINTERNALCONTROLSANDAREESSENTIALTOREDUCINGTHECOSTOFANINTERNALCONTROLSYSTEMTHEYARETHEONLYSURETHINGANDTHELEASTCOSTLYTOKEEPINPLACEANDOPERATINGMANUALINTERNALCONTROLSAREJUSTASIMPORTANTASAUTOMATEDCONTROLS,BUTMUCHMOREDIFFICULTT
39、OENSUREPROJECTMANAGERCOMPLIANCETHEKEYSTEPSTOENSURINGPROPERINTERNALCONTROLSARETHREEFOLDDOCUMENTINGTHECONTROLWEAKNESSINACORRECTIVEACTIONPLANSIGNEDOUTBYTHEHIGHESTLEVELOFLEADERSHIP,MONITORINGTHEPROGRESSOFTHECORRECTIVEACTIONSONACONTINUALBASIS,ANDAUDITSCRUTINYCOMMANDEMPHASISISAMUSTCOMPLIANCEWITHCONTROLSMU
40、STBETHECOMMANDERSBUSINESSGOODINTERNALCONTROLSINTEGRITYFORUSACE,ITISCRITICALTHATOURCUSTOMERSKNOWWEHAVEFULLACCOUNTABILITYOVERTHEFUNDSTHEYENTRUSTTOUSFORTHEIRPROJECTSSOURCEMICHAELEWALSHGETTINGPROJECTMANAGER“BUYIN”FORINTERNALCONTROLSJARMEDFORCESCOMPTROLLER，2009，542427译文项目经理支持内部控制在商业实践中内部控制机构必须稳固吗你肯定会说“是”
41、，然而谁对美国陆军工程兵团内部控制的无保留意见提供信用保证。让项目经理来“支持”内部控制实施就好像让他们去牙科诊所例行检查。项目经理和大多数人一样，当他们感觉很好的时候去看牙医比在紧迫的时候更有优先权，但是他们常常忽视常规检查，直到他们意识到他们自己的个人健康受到影响。同样，项目经理可能会忽视内部控制，但必须认识到，忽略内部控制就相当于让自己的组织处于危险之中。组织的健全需要类似于一个人的身体需要照顾。由于工作人员能够了解内部控制的重要性和不良的风险控制影响成功的必要性，美国陆军工兵团工程师创造了有责任的文化，以确保项目经理能够在应对风险时应对自如。在2008年会计年度里，由于签发财务报告是一
42、个主要的美国国防部的国防部的活动，美国陆军工程兵团获得了“兴旺”里程碑，获得了第一例无保留意见的财务报表。这个意见在美国陆军工兵团的土木工程财务报表里验证了他们的陈述是相当地，提出了内部控制在财务处理的过程中是十分有效的。理解内部控制的重要性和风险控制在内部控制中的重要性个体可能会问美国陆军工程兵团能否保持这个势头及无保留意见，或者是否未来该组织能够出席和提出资源将变得更加紧迫。我的回复是可持续的无保留意见的审计重点已经对美国陆军工程兵团的内部控制和业务流程的审计结果产生了积极的影响，内部控制仍然居于它的核心地位。我们将继续推动改善和建立可持续的内部控制，这已经成为我们的项目经理标准的商业惯例
43、，即透明的财务流程。美国陆军工程兵团尽了很大努力来确保它的无保留审计意见，采用了一些具体的策略，以扭转过去的内部控制的薄弱环节和提供管理人员必要的工具来确保遵守。顺便解释说明下，美国陆军工程兵团有两个重大的项目土木工程和军事工程。土木工程的任务包括航行，洪水控制，水利发电，供水系统，管理，娱乐，环境的回复和应急系统。军事项目主要集中在军事的构建上，包括支持全球的恐怖战争，（海外的偶然性运行）基础改组和建设，陆军转化。在土木工程和军事工程的2009年财政预算里，美国的回复和直接再投资资金挪用分别大约是75亿元和243亿元。在补偿工作中，美国陆军工程兵团仍然每年为其他的联邦机构执行117亿元。在分
44、散化结构里，大约32000名主要的平民管理这些项目基金，包括一个总部，9个区域性公司，45个区域行政办公室。这些平民中主要的不是审计官，他们是美国的英雄，在任何一天，他们通过我们国家的河流来预防泛滥并对飓风的受害者提供应急响应，或者在伊拉克重建医院。在紧急事件之间，这些相同的英雄在美国陆军工程兵团财政系统管理中，进行采购订单或者记录在不断增长。支持内部控制的第一步是通过“那又怎么样”或“谁在意”试验这项目经理。我们已经给美国陆军工程兵团项目经理工作了许多年，就是把这些工具与嵌入式的内部控制连接起来，让每一个主要的程序来支持他们的工作。美国陆军工程兵团项目经理知道稳定的内部控制的重要性及顺从是一
45、个明智选择的理念。我们已经创造了一个项目经理大宗支持内部控制的环境。以下有三个基本的原因工程兵团的财务管理体系（CEFMS）把内部控制使用在进程中；指挥官理解内部控制的重要性；在美国陆军工程兵团里，顾客的需求应得到严厉的财政管理。CEFMS把内部控制运用在进程中CEFMS是美国陆军工程兵团审计成功的一个重要的因素。项目经理同意内部控制在他们日常完成的任务中是透明的。透明的内部控制是译码，自动控制在CEFMS中，比手工的内部控制更有效。美国陆军工程兵团慎重的发展CEFMS作为企业财政的管理系统，包括旅行，时间记录功能和获得的完全整合，美国陆军工程兵团的工程和资产管理责任追究制。透明的内部控制是译
46、码，自动的控制在CEFMS中，比手工的内部控制更有效CEFMS是唯一的一个要点进入系统，意味着项目经理（许多另外的32000名美国陆军工程兵团的职工）正在日常的使用CEFMS来创造购买采购订单或旅行订单和付款凭单，或进入汇报来反映超额资产和货物收据的支配。许多美国陆军工程兵团的内部控制是自动化的，从而确保用户承诺。自动化内部控制的例子是关税的分离，即在审计101中，每一个审计员都被告知内部控制的关键性。审计员靠内部控制来探测误差或尝试这欺骗或挪用。因此，在内部控制测试阶段，大量的审计员花费大量的时间来测试这重要的控制。然而，在美国陆军工程兵团2008年财政审计中，因为关税隔离是译成密码或嵌入，
47、在CEFMS里，审计员花了很少的时间来测试内部控制的关键性。实际上，CEFMS被开发用来防止一个人执行任何有关商品或服务采购步骤的重要系统，（购买要求，职责创造，货物或服务的收据、支出）自从这系统使用了一个电子信号功能，控制的关键性在关键的地方很容易被认知和操作缺少承诺不是一个选择权。另一个自动化的内部控制例子是用来记录收益。当被作为标准的时候，项目经理记录货物或服务是必须的。在过去的审计中，美国陆军工程兵团在收益的记录上有个失败的历史。在某些情况下，项目经理未能意识到为什么他们要浪费宝贵时间去发展那些他们估计已经收到了的服务，但那些服务在当前还没有被宣传。当为陆军和国家建设工程的时候，他们推
48、断他们的时间是非常有价值的。虽然那些项目经理有要点涉及最可以使用的时间，公认会计原则授权权责发生制。在2007年财政年度中自然增长的错误是如此的巨大，他们表现出物质的弱点。使用CEFMS，我们能够和审计员工作来估量年终的受益和发展一个自动化的进程来获得共同的收益。这个新的自动化自然增长工具完全地解决物质的弱点。它过去常常被用来识别计划办事处和最高的自然增长误差。这允许我们把额外的培训项目经理作为目标，来测试项目经理经常失败的记录适当的盈余。事实证明，由于控制特点是内在行动发起和执行交易，从而在这领域自动化控制是项目经理最好的朋友。自动化的控制对项目经理来说是完全透明的，在大多数情况下，承诺是有
49、保障的。指挥官对内部控制重要性的理解并应当承担责任该办公室的检察长，美国国防部在它的2007财政年度审计报告里报道美国陆军工程兵团在控制的本质中存在一个重要的弱点。特别是，美国陆军工程兵团需要改进对风险评估和监控控制在规定的要求。我们决定是时候提出要求的时候了，所以我们建立高级评估小组。我们的使命是在财政审计和关联的控制中提供领导能力和指导。高级评估小组是由美国陆军工程兵团主持的，包括了所有总部资深管理服务的董事。在2007年财政年度审计中，高级评估小组在2008年财政财政年度有优先权去报道这5个重要的弱点。为了完成这个优先权，美国陆军工程兵团为每一个重要的弱点，发展了一个纠正措施计划。这个纠正措施计划包括了一个描述控制一个行动来改进和实施这控制，一个度量标准来定义控制是否适当和操作。副司令签署了这个纠正措施计划战地指挥官，派遣他们的项目经理来调整这学科的弱点。他指导一个新的监控程序来确保纠正措施计划的进行。内部审计员做出指示来证实这个纠正措施计划的完成情况，通过审判测试来反对已建立的度量标准。内部审计向总指挥报告每月的工作进展情况，结果是巩固和报道了美国陆军工程兵团的常规指挥。这种持续的监控类型对人工控制是必不可少的，把那些译码成金融系统不是很困难的。对于项目经理来说，不同类型的控制需要不同模式的通信。但重要的是要注意到，副司令的内部控制的沟通对这领域的建立确保
