text: Management Internal Controls
  whether they are audit ready and, if not, identify areas for improvement. The checklist helps Commanders
  assess the efficiency of their organization and validate how well each function performs.
  7-48. Under the leadership of the Assistant Secretary of the Army (Financial Management and
  Comptroller), the Army is focusing on the following three priorities to achieve an auditable state:
  * Improving the budget execution processes that affect the statement of budgetary resources.
  * Verifying the existence and completeness (E&C) of mission-critical assets and asset records.
  * Maximizing the investment in enterprise resource planning systems, such as the Global Combat
  Support System–Army.
  7-49. Financial managers maintain supporting documentation that satisfies the requirements of each
  attribute for key controls within identified business processes in the GFEBS environment. The following
  business processes are examples of areas where FM should establish mechanisms to promote stewardship
  throughout the Army to achieve audit readiness:
  * Army-wide Controls
  * Contracts via Standard Procurement System
  * Reimbursable Inbound
  * Reimbursable Outbound
  * Temporary Duty Travel
  * Permanent Change of Station Travel
  * Civilian Payroll
  * Single Charge Card Solution
  * Miscellaneous Payments
  * Supply Procurement