Term
§ Applicable laws, regulations, and policies are followed
§ Assets and resources are effectively and efficiently managed
§ Assets are safeguarded against fraud, waste, abuse, and unauthorized use
§ Financial records and reports are reliable, accurate, and timely |
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Definition
| The Quality Assurance Program (QAP) provides the FM with reasonable assurance of what? |
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Term
§ Reliability of financial reporting
§ Effectiveness and efficiency of operations
§ Compliance with applicable laws and regulations |
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Definition
| "Internal Control is a process designed to provide reasonable assurance regarding the achievement of objectives" in what categories? |
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Term
- FM staff is encouraged to use the QAM for an independent review and analysis of operations
- They also provide quality data for performance indicators
- If deficiencies are identified, advise the FM and QAM of the reasons for the discrepancies and the corrective actions taken to preclude recurrence
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Definition
| The FM staff is encouraged to use the QAM for what purposes? |
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Term
o Advise FM (and staff) on Quality Assurance matters
o Manage Self-Inspection Program
o Produce Discrepancy Tracking report
o Focal point for fraud prevention
o Conducts Electronic Funds Transfer (EFT) review for travel payments
o Perform post-audit voucher review of pay affecting and travel transactions
o Audit liaison (FM audits only)
o Congressional inquiry liaison
o Ensure a viable Comptroller “in-house” training program exists
o Produce Performance Indicators
o Conduct customer service surveys
o Access Air Force QA website and distribute information accordingly
o Manage local cross-feed program
o Facilitate monthly Quality Assurance meeting and prepare minutes
o Manage external recognition program
o Focal point for MAJCOM inspections and staff assistance visits |
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Definition
| List duties performed in QAM. |
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Term
1. Process tools provided in the Quality Assurance Instruction
2. Self-Inspection Checklist Program
3. “Cross-feed” Program
4. QAM Fraud Prevention Oversight |
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Definition
| What are four general elements existing for the QAM and staffs to ensure adequate Quality Assurance and Internal Controls are in place at base level operations? |
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Term
o Section chiefs and QAM are involved in their development.
o Realistic standards
o Data collection should be easy.
o Data must be valid.
o Actions must be documented.
o Management takes appropriate action on missed standards.
o QAM follows up to ensure problem was corrected.
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Definition
| List some of the common elements of most performance indicators. |
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Term
o PAT process breaks down the existing procedures and looks for ways to streamline or improve the overall process |
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Definition
| What actions are taken by the Process Action Team (PAT) even if standards are being met? |
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Term
o QAM is encouraged to develop a local cross-feed program independent from the Air Force distributed program by searching for reports or products to share locally within the comptroller organization Cross-feed. |
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Definition
| What action are taken by QAM when cross-feed problem areas? |
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Term
1. Education
2. Reporting
3. Internal Reviews |
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Definition
| What are the Fraud Prevention Measures? |
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Term
o New Procedures
o Updated Systems
o Computer Application Courses
o Performance Deficiencies
o Use of Self-Inspection Checklists |
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Definition
| In what topics should In-House Training be conducted? |
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Term
o Promotes quality consciousness among personnel
o Provides technical assistance, and advises the FM and staff
o Administers the QAP in accordance with AF Instruction 65-202 and guidance from the base FM
o Periodically examines all areas to determine the effectiveness of procedures
o Determines if supervisors are recording quality data upon which accurate management conclusions and decisions can be based
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Definition
| The QAM is delegated primary functional responsibility for the QAP? |
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Term
o Means to provide the FM with an independent review of an area
o QAR meets three objectives
1. Determines if a problem exists
2. If a problem exists, examines the root cause of the problem
3. Makes recommendations to correct the problem |
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Definition
| What is Quality Assurance Review (QAR)? |
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