The cognizant DoD audit organization should develop appropriate guidelines for their staff to monitor contracted audit performance and provide input to the contracting officer for contractor interim and final performance reporting, deliverables, and payment. Monitoring has been identified as the most effective way to ensure that an audit organization receives both the type and quality of audit services specified in the written agreement prior to payment for services. Contract performance should be monitored as needed and as requested by the contracting officer. 
There are several key aspects to consider when monitoring contracts which are: 
- Assigning personnel with the skills, knowledge, and training to monitor the contracts.
- Preparing a quality control review guide.
- Attending an opening conference with the contractor and other agency officials to start the contract or task order.
- Attending key meetings with contractor and agency officials.
- Monitoring and evaluating contractor progress and work, including audit plans, audit documentation, and final reports.
- Reviewing and approving contractor progress billings for payments.
- Resolving problems that may result in reduced audit quality, missed deadlines, or additional costs.
- Attending an exit conference with the contractor and agency officials.
- Evaluating the contractor after completion of the contract against a set of pre-established criteria and retaining the evaluation for future use.
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”