As a result, audits were sometimes perceived by DON managers as lacking in value ("interesting--but irrelevant" was one comment), and NAVAUDSVC's relationship with Navy and Marine Corps senior leadership was, at times, unnecessarily adversarial.
The sea change began in 2001 with NAVAUDSVC's first corporate DON risk assessment and really began to build steam in June 2004, when the SECNAV signed the OPB charter.
The data call, which is developed in collaboration with the NAVAUDSVC, requests management participation in the risk assessment.
It was addressed through the efforts of the Risk and Opportunity Assessment (ROA) Team, a small but dedicated team of NAVIG and NAVAUDSVC staffers.
Within the NAVAUDSVC, the Assistant Auditors General (AAGs) review the Risk and Opportunity Assessment Report and begin developing audit topics for the upcoming fiscal year.
In working collaboratively with DON operational managers to identify risks, NAVAUDSVC auditors in no way sacrifice or impair their independence.
To complete the oversight plan, the NAVAUDSVC combines its proposed audit plan and the NAVIG and Inspector General Marine Corps proposed inspection plans into a comprehensive DON Oversight Plan.
NAVAUDSVC would send out a data call every January asking leaders to identify areas that deserved audit coverage.
The sea change begun by the risk assessment process led to a change in NAVAUDSVC's operating philosophy and business model.
The NAVAUDSVC has had remarkable results from conducting annual risk assessments.
As an organization the NAVAUDSVC has come a long way since the first risk assessment in fiscal year 2001 and the "unassessed" days before then.