Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review
Abstract
We are providing this final report for your review and comment. We have reviewed the Defense Finance and Accounting Service (DFAS) Office of Internal Review (OIR) system of quality control for the year ended March 31, 2003. The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization that is not affiliated with the organization reviewed. As the organization that has audit policy and oversight responsibilities for audits in the DoD, we conducted this external quality control review of DFAS OIR. An audit organization's quality control policies and procedures should be appropriately comprehensive and suitably designed to provide reasonable assurance of meeting the objectives of quality control. We tested the DFAS OIR system of quality control to the extent considered appropriate. The audits we reviewed were for the year ended March 31, 2003.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 10, 2004
- Accession Number
- ADA431514
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense