What is the purpose of Army Regulation AR 36-2?
The purpose of Army Regulation AR 36-2 is to provide guidance and procedures for audit services within the Department of the Army.

Who is responsible for executing the provisions of AR 36-2?
The Chief, Army Audit Agency (AAA), is the primary responsible official for executing the provisions of AR 36-2.

What information is covered under AR 36-2?
AR 36-2 covers audit services within the Department of the Army, including the role and responsibilities of the AAA, audit planning, conduct and reporting, as well as quality control and assurance.

Who is the primary audience for AR 36-2?
The primary audience for AR 36-2 includes all personnel involved in or affected by audit services within the Department of the Army, including Army auditors and audit clients.

What are some of the key responsibilities outlined in AR 36-2?
Some key responsibilities outlined in AR 36-2 include conducting audits, providing independent and objective assessments, ensuring compliance with regulations and policies, and enhancing the efficiency and effectiveness of Army operations.

Are there any specific requirements for audit planning mentioned in AR 36-2?
Yes, AR 36-2 outlines specific requirements for audit planning, including the development of audit objectives, identification of risks, conducting preliminary surveys, and establishing the scope and methodology.

How does AR 36-2 address quality control and assurance?
AR 36-2 addresses quality control and assurance by setting standards, promoting training and professional development, and establishing a system for peer reviews and evaluations of audit work.

Can an auditor disclose information obtained during an audit?
No, an auditor must adhere to the principles of confidentiality and should not disclose any information obtained during an audit unless authorized by law or regulation.

Is there any guidance on reporting audit findings?
Yes, AR 36-2 provides guidance on reporting audit findings, including the formats to be used, the content of audit reports, and the distribution and retention of reports.