Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits

Abstract

We are providing this report for your review and comment. We have reviewed the Naval Audit Service (NAVAUDSVC) system of quality control used on Special Access Program (SAP) audits for the three years ended September 30, 2004. The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external peer review at least once every 3 years by reviewers independent of the audit organization being reviewed. As the organization that has audit policy and oversight responsibilities for audits in the Department of Defense, we conducted this external peer review of the NAVAUDSVC audits requiring special access in conjunction with the Army Audit Agency's external peer review of NAVAUDSVC non-SAP audits.

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Document Details

Document Type
Technical Report
Publication Date
Sep 02, 2005
Accession Number
ADA437428

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Auditing
  • Contracts
  • Control Systems
  • Department Of Defense
  • Education
  • Electronic Mail
  • Environment
  • Governments
  • Guidance
  • Handbooks
  • Hard Copy
  • National Security
  • Performance Tests
  • Quality Control
  • Security
  • Supervision
  • Supervisors

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.