Competence Requirements are those standards that must be met for auditing organizations and professionals. Below is a list of requirements from the DoD Audit Manual.

• DoD auditors and non-Federal auditors assigned to perform an audit service (including internal and external specialists) should collectively possess adequate professional competence for the tasks required. They should collectively possess the knowledge, skills, and experience necessary before beginning work on the audit service assignment.
• DoD audit organizations should establish and implement a process for recruitment, hiring, continuous development, and evaluation of staff to assist the organization in maintaining a competent workforce according to Generally Accepted Government Audit Standards (GAGAS). The nature, extent, and formality of the process will depend on various factors such as the size of the DoD audit organization, its work, and its structure.

Professional Development

• DoD auditors and non-Federal auditors performing audit services in accordance with GAGAS should maintain their professional competence through Continuing Professional Education (CPE) according to GAGAS and Comptroller General of the United States Guidance, “Government Auditing Standard Guidance on GAGAS Requirements for Continuing Professional Education,” April 2005
• DoD audit organizations and their auditors should formulate a training development plan that will enhance their technical knowledge and technical proficiency and monitor their continuous professional development according to GAGAS.
• DoD audit organizations should encourage their auditors to seek professional credentials such as certifications. Audit organizations should consider a performance measure related to enhancing the competence of its staff. Such measures might include increasing the number of staff with relevant professional certifications, advanced degrees, and/or developmental assignments.

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: 7/31/2021