The Nuclear Materials Control and Accountability Internal AUdit Program at the Oak Ridge Y-12 Plant

The internal audit program of the Nuclear Material Control and Accountability (NMC&A) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMC&A procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMC&A accounting system to ensure its accuracy and reliability, and ensuring, that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves.