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:
- DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015
- (Old Version) DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
- DoD Instruction 7600.02 “Audit Policies” – 15 Mar 16
- (Old Version) 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”
Updated: 2/7/2017
