DoD auditors should follow Generally Accepted Government Auditing Standards (GAGAS) requirements for communicating with management during planning. [1]
- Depending upon the audit engagement, DoD auditors may have a dual responsibility to communicate with two entities, one being the requestor of the audit service and the other being the entity to be audited. In those situations, auditors should use their professional judgment in determining the information that should be communicated to the requestor and the audited entity.
- When indications of illegal acts, fraud, or abuse are identified, DoD auditors should consider the appropriateness of information that should be communicated to management.
Notifying Management
DoD audit organizations should give management reasonable advance notice of an audit service being conducted unless the work involves cash
AcqLinks and References:
- DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015
- (Old Version) DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
- DoD Instruction 7600.02 “Audit Policies” – 15 Mar 16
- (Old Version) DoD Instruction 7600.02 “Audit Policies” – 27 April 2007
- DoD Instruction 7650.02 “GAO Reviews and Reports,” – 20 Nov 2006
- Comptroller General of the United States Guidance, “Government Auditing Standard Guidance on GAGAS Requirements for Continuing Professional Education” – April 2005
- DFARS Subpart 237.2 “Advisory and Assistance Services”
- DCAA 7641.90 “Auditing Contractor Information” – Jan 2005
- Example: Purdue University “Internal Office Audit Plan” – 2005
- Template: Internal Audit Plan, U.S. Department of Housing and Urban Development
- Website: DoD Office of Deputy Inspector General of Auditing
- Website: Defense Contract Audit Agency (DCAA)
- Website: DCAA 7640.1 “Contract Audit Manual”
- Website: FAR Part 42 “Contract Administration and Audit Services”
Updated: 2/7/2016
