DCAA Audits: Widespread Problems with Audit Quality Require Significant Reform

Abstract

The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. Last year, GAO found numerous problems with DCAA audit quality at three locations in California, including the failure to meet professional auditing standards. This report addresses audit quality issues at DCAA offices nationwide. GAO was asked to (1) conduct a broad assessment of DCAA's management environment and audit quality assurance structure, (2) evaluate DCAA actions to date to correct previously identified problems, and (3) identify potential legislative and other actions for improving DCAA effectiveness and independence. To achieve these objectives, GAO analyzed DCAA's mission, strategic plan, audit policies, and quality assurance program; conducted interviews; reviewed selected audits at DCAA offices; and analyzed legislative and other actions.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 2009
Accession Number
ADA507776

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Business Administration
  • Commerce
  • Contract Administration
  • Contractors
  • Contracts
  • Control Systems
  • Employment
  • Government Procurement
  • Homeland Security
  • Information Systems
  • Law
  • Management Personnel
  • Money
  • Organizational Structure
  • Personnel Management
  • Risk Analysis
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.