The DoD Manual 7600.07-M “Audit Manual” assists DoD audit organizations in complying with the auditing standards in Comptroller General of the United States Standards which is commonly known as the Generally Accepted Government Audit Standards (GAGAS).
Manual:DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015
Table of Content
- References
- Responsibilities
- Guidance for Conducting Audit Services
- Professional Competence
- Planning
- Coordinating Audit Activities
- Performing Audit Services and Communicating with Management
- Access to Records
- Conducting Nonaudit Services
- Potential Benefits
- Quality Control and Assurance
- Internal Controls and Detecting and Reporting Fraud and Illegal Acts
- Audit Documentation
- Contracting For Audit Services
- Glossary
AcqLinks and References:
- DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015
- (Old) 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”
