Defense Financial Management: Immature Software Development Processes atIndianapolis Increase Risk

摘要

In conjunction with our responsibilities to audit the U.S. government's financialstatements, we are reviewing the Department of Defense (DOD) financial management systems. As you know, Defense's ability to produce accurate, auditable financial statements and other reliable management reports as required by the Chief Financial Officers (CFO) Act of 1990, as expanded upon by the Government Management Reform Act of 1994, has been hampered by inadequate financial systems. This report discusses the results of our evaluation of the Defense Finance and Accounting Service (DFAs) Financial Systems Activity (FSA)-Indianapolis' capability for developing and maintaining software for its information systems. Our objective was to evaluate software development processes used at FSA-Indianapolis. The four projects we reviewed were selected by the FSA director as those best representing its software development processes and practices.