LO6 Application: Defense Acquisition Management Article Analysis

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This report applies Learning Objective 6 (LO6) to analyze the article "Introduction to Defense Acquisition Management." LO6 is used to examine auditing standards and the responsibilities of government auditors in detecting irregularities, errors, and fraud within the defense acquisition process. The report explores the application of LO6 to various aspects of defense acquisition, including acquisition programs, weapon systems, and contractor services. It highlights how LO6 can be used to identify potential weaknesses, gaps, or failures in these areas that could lead to inefficiencies or fraudulent activities. The analysis covers the importance of regulatory oversight, funding for acquisition programs, the assessment of weapon systems, and the evaluation of contractor services and management practices. The report emphasizes how LO6 provides a framework for ensuring the optimal functioning of defense operations by identifying and addressing potential risks and shortcomings in the acquisition process. The report concludes that LO6 provides a framework to detect any challenges, frauds or errors that can hinder the full operation of the defense forces.
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Running Head: LEARNING OBJECTIVE SIX (LO6) 1
Learning Objective Six (LO6)
Author’s Name
Institutional Affiliation
Date
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LEARNING OBJECTIVE SIX (LO6) 2
Learning Objective Six (LO6)
This paper applies the learning objective six to analyze “Introduction to Defense
Acquisition Management Article.” LO6 is used to elucidate the auditing standards regarding the
internal, external operations and responsibilities of government auditors to examine
irregularities, errors, illegal activities, and errors (Wheelen, & Hunger, 2017). In essence, LO6
seek to streamline organizational operations so that they can function optimally.
Article: Introduction to Defense Acquisition Management
According to the article, defense acquisition is a process of procuring weapons and any
other military-related items purposefully enhance defense operations (Brown, 2010). Defense
acquisition is a process and that would mean that regulatory oversight should be top-notch so as
to eliminate cases of fraud. However, the article states that there is no absolute regulatory
oversight in the acquisition and using the LO6, there is a gap in the acquisition process that
would result in fraud. Ideally, the LO6 applies in this case in the sense that the auditor would
have to investigate the acquisition process, and if there is a weakness or gap in the process the
auditor would then recommend the filling in of that gap to avoid future frauds.
Furthermore, the article also discusses the acquisition programs used to procure military
or defense equipment. According to the article, the programs are efforts used to ensure that new
weapons are acquired, or those that exist are improved so as to give the military “Full
Operational Capability (FOC).” FOC occurs when the systems are efficient to support
operational needs of the defense forces, and that is why the acquisition programs must receive a
strong funding base. In this case, the LO6 would be applied to audit the acquisition programs to
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LEARNING OBJECTIVE SIX (LO6) 2
identify any loopholes that would prevent the improvement, maintenance, and acquisition of new
military equipment.
In the article, the weapon system is defined as the collection of items that the defense
personnel would require to carry out their operations (Brown, 2010). Initial operational
capability (IOC), is only possible if the weapon system is well supplied. The LO6 would want to
investigate if the weapon system to identify the state of the equipment. Ideally, LO6 investigates
the entire weapon system, where the auditor would want to know if the weapons acquired meet
some standards. If the weapon system is discovered to be defective or sub-standard, the auditor
would then have to record the investigators to investigate the acquisition process so that the
people mandated to procure the weapons can be held accountable.
Furthermore, according to the article for the defense forces to work effectively, they
would also require services. The article defines services to contractor services require improving
the DOD’s warfighting capabilities (Brown, 2010). The contractor services are importantly
required for advisory purposes and when conducting the auditing, it is the auditor’s responsibility
to investigate how a certain contractor got the contract. The auditor would also seek information
regarding the qualifications and reputation of the contractor to find out if they are fully capable
to enhance FOC of the military.
Also, the discussion of the management and program managers is an issue that is dealt
with LO6. According to the article, the management is tasked to plan, control, lead, staff and
organize, therefore when some errors identified the LO6, can be used to trace if the errors are
due to the failure of the management.
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LEARNING OBJECTIVE SIX (LO6) 2
In summary, the article has discussed in details key areas like acquisition programs,
services, management, acquisition process, and weapon systems, which are critical to in LO6, to
detect any challenges, frauds or errors that can hinder the full operation of the defense forces.
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LEARNING OBJECTIVE SIX (LO6) 2
References
Brown, B. (2010). Introduction To Defense Acquisition Management. Retrieved 12 October
2017, from http://file:///C:/Users/ben/Downloads/ProfessorKelsoBook%20(2).pdf
Wheelen, T. L., & Hunger, J. D. (2017). Strategic management and business policy. pearson.
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