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  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 […]

  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

  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

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

  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

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 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

  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 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