Acq Notes

  The DoD Inspector General (IG) is responsible for gaining access to auditing records and data. They shall coordinate access for DoD Component, non-DoD Federal, and contracted auditors to other DoD Components for any audit service that requires access to records or other information in order to avoid duplication and ensure consistency. There are three

  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

  In performing audit services, DoD auditors should: [1] Exercise their professional judgment and conduct audit services with reasonable care and professional skepticism in accordance with Generally Accepted Government Auditing Standards (GAGAS). Document key decisions to reflect the progression of the work performed. Obtain access to records expeditiously and without delay to accomplish announced audit

Government Auditing Standards (the “Yellow Book”) contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations. These standards often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law,

  The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the “congressional watchdog,” GAO investigates how the federal government spends taxpayer dollars. They support congressional oversight by: Auditing agency operations to determine whether federal funds are being spent efficiently and effectively Investigating allegations of illegal and improper

  Follow-up on agreed-upon audit recommendations/reports to “other” DoD Components is the responsibility of the reviewing organization officials that are responsible for follow-up activity and consistent with DoD Instruction 7650.02, “GAO Reviews and Reports”. The results of such activity on the “other” DoD Component’s findings and recommendations should be included in the reviewing organization’s semiannual

  In the detection and reporting of potential fraud and illegal acts, DoD auditors should: [1] A. Maintain sufficient knowledge of the characteristics and indicators of fraud, techniques used to commit fraud, and the types of fraud associated with the activities being audited. Such knowledge is necessary for the auditor to be reasonably effective in

Generally Debarments, Suspensions & Referrals (DFARS Subpart 209.4) is imposed as a sanction for conduct indicating that an non-Federal auditor is not fit to practice auditing. Substandard work by a non-Federal auditor may warrant referral for sanctions by the appropriate State licensing authorities or suspension and debarment by the contracting authority. A referral would be

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

Competence Requirements are those standards that must be met for auditing organizations and professionals. Below is a list of requirements from the DoD Audit Manual. DoD auditors and non-Federal auditors assigned to perform an audit service (including internal and external specialists) should collectively possess adequate professional competence for the tasks required. They should collectively possess

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

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

  To conduct a successful audit, it’s important that all participating organizations are coordinated with. There are four activities that should be addressed for coordination. These activities are: Coordinating Requirements with all organizations Coordinating audit services with the Contractor Coordinating audit services with the Government Accountability Office (GAO) Coordinating with other audit type organizations 1.

  The DoD Auditing Standards are based upon of U.S. Code title 5 Appendix 3 that requires: All audit services performed by DoD audit and internal review organizations and non-federal auditors comply with Generally Accepted Government Audit Standards (GAGAS). The Inspector General (IG) DoD to ensure that DoD audit services comply with GAGAS.  GAGAS incorporates

  DoD Components, Officials and Program Offices can contract with private auditing services when non-Federal auditors are not available. They should follow requirements described in   Manual: DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015 Non-Federal auditors who perform work for the DoD are subject to Generally Accepted Government Auditing Standards (GAGAS) and must

    An Audit Plan is a planning and scheduling tool used by auditors and should serve as a notice to the management of the audits planned in their areas of responsibility. The plan should be flexible and adjusted as necessary to keep it current. Each DoD audit organization should establish policies and procedures for