External Quality Control Review of the Defense Logistics Agency Audit Organization
Abstract
We are providing this report for your information and use. We have reviewed the system of quality control for the audit organization of the Defense Logistics Agency (DLA) in effect for the period ended May 31 , 2010. A system of quality control for DLA's audit organization encompasses the audit organization's leadership, emphasis on performing high quality work, and policies and procedures established to provide reasonable assurance of compliance with generally accepted government auditing standards (GAGAS). DLA is responsible for designing a system of quality control and complying with its system to provide DLA with reasonable assurance that its audits are performed and reported on in accordance with GAGAS in all material respects. Our review was conducted in accordance with GAGAS and guidelines established by the Council of the Inspectors General on Integrity and Efficiency. We tested the DLA audit organization's system of quality control to the extent we considered appropriate. GAGAS require that an audit organization performing audits or attestation engagements, or both, in accordance with GAGAS have a suitably designed internal quality control system in place and undergo an external quality control review at least once every three years by reviewers independent of the audit organization being reviewed. An audit organization's quality control policies and procedures should include and be consistent with GAGAS requirements for quality control.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 16, 2011
- Accession Number
- ADA545932
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense