Quality Control Review of Army Audit Agency's Special Access Program Audits
Abstract
We are issuing a pass opinion because we determined that the Army Audit Agency s (AAA) quality control system is adequately designed and functioning as prescribed. The concerns we identified during our review of the selected AAA audit reports were not cumulatively significant enough to indicate that material deficiencies existed in the AAA quality control system for complying with generally accepted government auditing standards (GAGAS). We identified areas of concern relating to independence, planning, audit documentation, and quality control. We judgmentally tested the reports for compliance with GAGAS and AAA audit policies in nine areas to include independence, professional judgment, competence, audit planning, supervision, evidence, audit documentation, reporting and quality control.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 27, 2012
- Accession Number
- ADA557585
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense