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 <title>Cooperative Threat Reduction: DOD Has Improved Its Management and Internal Controls, but Challenges Remain</title>
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<abstract>Section 3611 of the National Defense Authorization Act for Fiscal
Year 2004 mandates that GAO assess the Department of Defense&apos;s	 
(DOD) internal controls for the Cooperative Threat Reduction	 
(CTR) program and their effect on the program&apos;s execution. In	 
addressing the mandate, we assessed DOD&apos;s management and internal
controls over implementing CTR projects since 2003 by using the  
control standards for the federal government as criteria. In	 
response to the mandate, we focused on those management and	 
internal control areas considered most relevant to CTR project	 
implementation: (1) building a management structure, (2) risk	 
assessments, (3) performance measures, (4) program reviews, (5)  
communications, and (6) project monitoring. The Congress also	 
mandated that GAO describe the status of DOD&apos;s implementation of 
legislative mandates covering the CTR program.</abstract>
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