Photo By Stefan Alford | From left, auditors Kevin Liu and Bill Hemberger go over the lifecycle replacement...... read more read more
WIESBADEN, Germany – While there is a renewed focus on accountability for government resources and spending, it’s an essential concept that’s always been in place for one organization.
Installation Management Command–Europe’s Internal Review and Audit Compliance Office ensures the command operates at peak efficiency to help support and improve lethality, warfighting, and readiness in theater with performance audits of all programs across installations throughout Germany, Belgium, the Netherlands, Italy, Poland, Bulgaria and Romania.
The IRACO team exemplifies streamlined operations as they cover this vast expanse with only five auditors, each conducting three-to-four audits per year given the complexities of data, documents and personnel interviews involved.
And, they’ve done it well – since July 2022, the IRACO auditors here have identified more than $46 million in potential savings at garrisons across Europe.
“The role and function of our Internal Review team is critical to driving reform and innovation so that our garrison services can provide the best possible support to our mission partners focused on warfighting,” said Tommy Mize, IMCOM-E Director. “Their findings, recommendations and associated savings directly impact combat readiness.”
The primary objective of an internal audit is to help the region director and garrison commanders assess risk by providing reasonable assurance that internal controls and governance processes are functioning properly, and when they aren’t, to identify the issues and causes so they can be fixed, said Carmen Nettles, IR Chief at IMCOM-E since 2021.
“One example of a program we are looking at is civilian incentives, such as recruitment, relocation and retention” she said. “Some others might be (execution of) the lifecycle replacement process of IT equipment or the contract for gate guard services.”
The information technology lifecycle is something that Wiesbaden IR auditor Kevin Liu recently started examining as part of the FY25 Annual Audit Plan for the command.
“This audit assesses the effectiveness of IT devices management practices,” he explained. “Specifically, we are reviewing whether IMCOM-E is efficiently and securely managing its IT inventory throughout the entire lifecycle – from acquisition, deployment, accountability, and disposal.”
The timeline for an audit varies significantly, said Liu, depending on the scope and complexity. “For a command-wide audit like this, we typically estimate three to four months from the initial planning phase to the final report delivery.”
“Depending on where a requirement arises, we flex to support the garrisons,” explained Nettles. “We used to cover everything in theater from our region office with three people, but we now have additional positions assigned at a few of our garrisons.”
That means the role of an auditor is multifaceted, Liu explained. “Essentially, we plan, execute, and report on audits of IMCOM-E programs and activities. This involves a lot more than just examining numbers. It requires strong analytical skills, a keen eye for detail, and the ability to communicate complex findings clearly and concisely.”
He added that a typical day might include reviewing system records, comparing them to manual documents, interviewing personnel, testing internal controls, analyzing data, writing detailed reports outlining findings/causes, and extensively working with management to identify feasible recommendations.
“We’re trained in risk assessment, fraud detection, and compliance with federal regulations,” continued Liu, who was previously an auditor with the Army Audit Agency and has been doing audits for the Army for 16 years. “I firmly believe my job is vital to the Army’s success. We provide independent, objective assurance that resources are being used effectively and efficiently. In a time of constrained budgets, that’s more important than ever to improve command efficiencies and look for cost-saving opportunities.”
Nettles and Liu both understand that the word “audit” often carries a negative connotation and that people may view them as the “black hats” coming in to find discrepancies and mistakes.
“Our job is not to make people look bad,” she emphasized. “We are all one team. We are there to help. It’s not an us versus them mentality – we don’t sit across from people and interrogate; we sit next to people and collaborate.”
She said it’s important for people to realize they are an internal audit organization working for the same leadership to help improve operations and that they advocate on behalf of the command when audited by external agencies, such as the Army Audit Agency, the DOD Inspector General, and the General Accounting Office.
“The perception of auditors is often negative – seen as bureaucratic roadblocks,” said Liu. “But we see ourselves as partners with the commands we audit. We’re here to help them improve, not to criticize. We strive to build strong working relationships with the personnel we interact with, and we value their input.”
The IR team also continually updates their skills and knowledge to stay ahead of evolving threats and challenges, Liu noted.
“The Army is a dynamic organization, and we need to be equally adaptable and proactive in our approach to auditing,” he said. “It’s a challenging, but incredibly important role.”
| Date Taken: | 04.18.2025 |
| Date Posted: | 04.29.2025 09:33 |
| Story ID: | 496433 |
| Location: | DE |
| Web Views: | 30 |
| Downloads: | 0 |
This work, Command auditors find efficiencies, savings across theater operations, by Stefan Alford, identified by DVIDS, must comply with the restrictions shown on https://www.dvidshub.net/about/copyright.
No keywords found.
