AUDIT OBJECTIVES, CRITERIA AND COVERAGE This audit of military pay was conducted primarily to: • determine whether payment of salaries and wages to Reg F and RF Class C members in 2001 was accuratei and timelyii; • assess payroll-management practices, including risk-management strategies, and the use of information for decision making; • identify opportunities to improve the efficiency of military [...] In significant contributing factor to the positive result is the fact that most of the processes for delivering military pay have ted since the implementation of the CCPS\Re. [...] A summary of the objectives and findings of the directed sampling processes used during the audit are provided in Annex E. Chief Review Services 2/15 Military Pay Audit – Basic Pay Final – October 2003 DETAILED FINDINGS AND RECOMMENDATIONS AUDIT ASSURANCE Payments of salaries and wages to Reg F and RF Class C members in 2001 were made in a timely manner in accordance with established policies and [...] Specifically, an examination of cases found that the pay rate for the higher trade became effective at various points in the transfer process – prior to, at the beginning or during the period the members were in training. [...] For example, such reports could to allow management to assess effectiveness and allow management to monitor the productivity of a pay efficiency of the payroll process and monitor areas clerk or that of pay clerks at different locations.