To conduct a successful audit, it’s important that all participating organizations are coordinated with. There are four activities that should be addressed for coordination. These activities are:

1. Coordinating Requirements with all organizations
2. Coordinating audit services with the Contractor
3. Coordinating audit services with the Government Accountability Office (GAO)
4. Coordinating with other audit type organizations

1. Coordination Requirements
Coordination with any organization should begin as early in the audit planning process as is practical. Coordination requirements of the DoD audit organizations extend beyond merely exchanging audit schedules with other organizations and providing audit reports upon request. Coordination should also involve sharing strategic and audit plans, and establishing close liaison and good working relationships with other DoD internal audit and review organizations, external review organizations, and DoD managers.

2. Coordination of Audit Services with Contractors
DoD Instruction 7600.02 provides the process that DoD audit organizations should use to coordinate audit services involving contractor records to avoid duplication of work.

3. Coordination of Audit Service Information with the GAO
DoD Instruction 7650.02 provides the process that DoD audit organizations should use to coordinate GAO reviews and reports to reduce the potential for duplication of effort.

4. Liaison with Other Organizations
DoD audit organizations should establish procedures for identifying efforts that are completed, in process, or planned by other audit, investigative, and inspection organizations and management review groups and consider those efforts in the planning process.

AcqLinks and References:

• DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
• 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”