Conducting Non-Audit Services

DoD management may use DoD audit organizations to accomplish their responsibilities by requesting nonaudit services such as being advisors on working groups, task forces, and integrated product teams. Nonaudit services can be divided into the following categories:

  • Routine
  • Other Than Routine
  • Nonaudit Services That DoD Audit Organizations Should Not

Nonaudit services differ from audit services in two ways. In conducting nonaudit services, auditors may perform tasks requested by management that directly support the entity’s operations. They may also provide information or data to a requesting party without providing verification, analysis, or evaluation of the information or data. Usually, the work does not provide a basis for conclusions, recommendations, or opinions on the information or data.

A description of the process for requesting Non-Audit Services can be found in DoD Audit Manual Enclosure 9. The Enclosure details:

  • Procedures for Handling Requests
  • Procedures for Accepting Requests
  • Procedures for Declining Requested
  • Defining Services
  • Procedures for Documenting Nonaudit Service Products
  • What Services not to Provide

AcqLinks and References:

Updated: 2/7/2017

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