AUDIT OF FINANCIAL SYSTEMS OF THE DEPARTMENT OF DEFENSE.

SEC. 1004. [10 U.S.C. 2222 note] AUDIT OF FINANCIAL SYSTEMS OF THE DEPARTMENT OF DEFENSE. The Secretary of Defense, acting through the Under Secretary of Defense (Comptroller) or an appropriate official of a military department, shall ensure that each major implementation of, or modification to, a business system that contributes to financial information of the Department of Defense is reviewed by professional accountants with experience reviewing Federal financial systems to validate that such financial system will meet any applicable Federal requirements. The Secretary of Defense shall ensure that such accountants— (1) are provided all necessary data and records; and (2) report independently on their findings.