At the request of the Under Secretary of War, the Army Audit Agency was established on 12 November 1946 with the issuance of General Order No.
With implementation of the DOD Reorganization Act of 1986, the Agency was placed under the sole jurisdiction of The Secretary of the Army.
The Agency Headquarters is located in Alexandria, Virginia and has 17 field offices—14 in the continental United States and 3 outside the continental United States (Germany, Hawaii, and the Republic of Korea).
For the most part, the audit teams are functionally aligned, but two teams have a geographic focus: Theater Operations, Europe and Theater Operations, Pacific.
There is another team that works directly with deployed Army units in Kuwait, Iraq, and Afghanistan.