DoD auditors should follow Generally Accepted Government Auditing Standards (GAGAS) requirements for communicating with management during planning. [1]

  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.
  2. 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

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Updated: 2/7/2016

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