Call for Solutions - Agreed Upon Procedures and Performance Audit Testing Solution

d Upon Procedures and Performance Audit Testing Solution for Army Financial Management and Audit Readiness. Current audit efforts remain overly reliant on broad, resource-intensive testing that consistently fails to produce complete, audit-ready evidence during initial procedures. This results in re

peated follow-on testing, increased audit costs, and delays in delivering timely, decision-quality insights to leadership. The existing approach limits auditor reliance on Army-generated evidence and does not effectively target the highest-