Auditing

Major Reviews

Physical Configuration Audit (PCA)

The Physical Configuration Audit (PCA) examines the actual configuration of an item being produced and is conducted around the time of the Full-Rate Production Decision. It verifies that the related design documentation matches the Configuration Item (CI) as specified in the contract and confirms that the manufacturing processes, quality control system, measurement, and test equipment, …

Major Reviews

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Major Reviews

Functional Configuration Audit (FCA)

A Functional Configuration Audit (FCA) examines the functional characteristics of the configured product and verifies that the product has met the requirements specified in its Functional Baseline documentation approved at the Preliminary Design Review (PDR) and Critical Design Review (CDR).  It has to do more with systems engineering and program management than official auditing. The …

Major Reviews

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Auditing

Requesting Access to Records

  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 …

Auditing

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Auditing

Government Auditing Standards (The Yellow Book)

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, …

Auditing

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Auditing

Performing Auditing Services

  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 …

Auditing

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Auditing

Following-Up Audit Reports

  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 …

Auditing

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Auditing

Government Accountability Office (GAO)

  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 …

Auditing

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