Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review

Abstract

Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control system in place and undergo an external quality control review. Organizations conducting audits and attestation engagements should undergo an external quality control review at least once every 3 years by an organization not affiliated with the organization being reviewed. The external quality control review should determine whether the reviewed audit organization's internal quality control system was adequate and operating effectively to provide reasonable assurance that established policies procedures, and applicable auditing standards were being followed.

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Document Details

Document Type
Technical Report
Publication Date
Aug 03, 2004
Accession Number
ADA431495

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Business Administration
  • Control Systems
  • Department Of Defense
  • Education
  • Electronic Mail
  • Governments
  • Guidance
  • Handbooks
  • Information Systems
  • Lessons Learned
  • Management Information Systems
  • Management Personnel
  • Quality Control
  • Supervision
  • Supervisors
  • Training

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.