The DoD Contractor Risk Assessment Guide
Abstract
The DoD Contractor Risk Assessment Guide (CRAG) Program is designed to encourage Department of Defense (DoD) contractors to develop more effective contractor internal control systems and to improve the effectiveness and efficiency of DoD oversight. Contractors who can demonstrate the implementation of internal control systems that meet CRAG control objectives will receive less direct Government oversight. By assessing the effectiveness of contractor internal control systems, the extent of Government oversight can be reduced, thereby enabling DoD to concentrate its oversight resources on known areas. The CRAG Program does not signal a change in DoD attitude toward the importance of oversight. The Government retains the ultimate responsibility for deciding whether and how much oversight is required to protect public interests. While the primary objective is to protect those interests, the Government and industry cooperatively can and must develop programs to make that oversight more effective and efficient. The CRAG Program achieves this goal by applying the principles of quality assurance to the oversight process in DoD. Contents: Indirect Cost Submissions; Labor Charging; Material Management And Accounting Systems; Estimating Systems; and Purchasing.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 1988
- Accession Number
- ADA203565
Entities
Organizations
- United States Department of Defense