Internal Audit Manual.
Abstract
This manual provides general guidance on the standards and policies to be followed by DoD internal auditors in the performance of their audit mission, and prescribes procedures, where applicable, to ensure uniformity of implementation. This manual applies to all DoD internal audit and internal review organizations, including nonappropriated fund audit organizations. Certain portions of this manual do not apply to internal review and nonappropriated fund audit organizations. Each chapter will indicate the applicability of the provisions of that chapter to all types of audit organizations. Chapters cover internal auditing standards, audit concepts, professional proficiency, planning, coordinating audit activities, requirements, quality assurance programs, and the internal audit policy advisory group.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 01, 1985
- Accession Number
- ADA163595
Entities
Organizations
- United States Department of Defense