Department of the Army *TRADOC Regulation 36-2
Headquarters, United States Army
Training and Doctrine Command
Fort Eustis, Virginia 23604-5704
25 February 2020
Audit
Staff Procedures for Audits Conducted by External Agencies
FOR THE COMMANDER:
THEODORE D. MARTIN
Lieutenant General, U.S. Army
Deputy Commanding General/
Chief of Staff
OFFICIAL:
WILLIAM T. LASHER
Deputy Chief of Staff, G-6
History. This is a new U.S. Army Training and Doctrine Command regulation.
Summary. This regulation prescribes administrative policy and staff procedures relating to
audit engagements conducted by agencies external to U.S. Army Training and Doctrine
Command.
Applicability. This regulation applies to all U.S. Army Training and Doctrine Command
organizations and elements.
Proponent and exception authority. The proponent of this regulation is the Director, U.S.
Army Training and Doctrine Command Internal Review and Audit Compliance. The proponent
has the authority to approve exceptions or waivers to this regulation that are consistent with
controlling laws and regulations.
Supplementation. Supplementation of this regulation is prohibited unless specifically approved
by Director, U.S. Army Training and Doctrine Command Internal Review and Audit Compliance
(ATIR), 705 Washington Boulevard, Fort Eustis, Virginia 23604-5704.
Army internal control process. This regulation contains internal control provisions in
accordance with Army Regulation 11-2 and identifies key internal controls that must be
evaluated (see appendix B).
This regulation supersedes TRADOC Memorandum 36-2, dated 19 December 2007.
