Contract Audit Followup: Its Impact on Defense Contracting.

Abstract

Department of Defense Directive 7640.2 Policy for the Followup of Contract Audit Reports, has created controversy both within DoD and the defense industry. Critics have claimed that the policy causes a fundamental shift in the relationship between the contracting officer and contract auditor, strengthening the auditor's role while eroding the independence and authority of the contracting officer. The available literature on the policy is highly subjective and consists primarily of the assertions of top management, both in government and industry, either supporting or denouncing the policy. The primary purpose of this study was to objectively investigate the specific claims of critics and to explore the overall impact of the followup policy on defense procurement. The thesis is based on an analysis of data collected from interviews of procurement managers, contracting officers, and auditors within the state of California and telephone discussions with procurement professionals nationwide.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1983
Accession Number
ADA140627

Entities

People

  • D. V. Smith

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • California
  • Congress
  • Contract Administration
  • Contractors
  • Contracts
  • Data Analysis
  • Defense Industry
  • Department Of Defense
  • Governments
  • Indirect Costs
  • Law
  • Military Acquisition
  • National Governments
  • Personnel Management
  • Procurement

Readers

  • Defense Financial Management and Audit.
  • Economics
  • Instructional Design and Training Evaluation.