Defense Financial Management is at a pivotal moment. Achieving sustained audit success by 2028 will not be driven by corrective actions alone, it requires enterprise accountability. And in Defense FM, the “E” in Enterprise means everyone. This panel brings together current and retired senior Defense financial executives to examine the leadership and governance shifts required to embed accountability across the organization—from the comptroller’s office to program managers, logisticians, and system owners. Audit success is not owned by a single office; it is shaped by tone from the top and reinforced through disciplined execution at every level. In this focused session, panelists will address three areas that matter most: Establishing clear governance and expectations that drive consistent behavior Aligning financial systems and internal controls to support reliable decision-making Strengthening workforce ownership of stewardship responsibilities Rather than revisiting every challenge, this session centers on what leaders can influence now—clarity of roles, integration across communities, and a culture where accountability is shared and visible. This is not a status update or technical deep dive. It is a candid leadership conversation about how governance, culture, and enterprise-wide ownership will determine whether Defense FM achieves lasting, measurable results. Value to attendees: Attendees will gain executive-level insight into how governance, culture, and shared accountability shape audit success. They will leave better equipped to influence change within their span of control, align cross-functional stakeholders, and reinforce enterprise stewardship in a way that supports both compliance and mission readiness.