External Peer Review of the Defense Contract Audit Agency System Review Report

Abstract

We reviewed the system of quality control for the Defense Contract Audit Agency (DCAA) in effect for the 3year period ended June 30, 2019. A system of quality control encompasses the DCAA organizational structure, the policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards (GAS) and applicable legal and regulatory requirements.1 The elements of quality control are described in the Government Auditing Standards. In our opinion, except for the deficiencies described in this report, the system of quality control for the DCAA in effect for the 3year period ended June 30, 2019, has been suitably designed and complied with to provide the DCAA with reasonable assurance of performing and reporting in conformity in all material respects with applicable professional standards.

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Document Details

Document Type
Technical Report
Publication Date
Mar 05, 2021
Accession Number
AD1148722

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accuracy
  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • Governments
  • Indirect Costs
  • Judgment
  • New England
  • Organizational Structure
  • Personnel Management
  • Quality Control
  • Reliability
  • Risk Analysis
  • Statistical Samples
  • Supervision
  • Supervisors
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.