Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

Abstract

We reviewed the system of quality control for the internal audit organization, Defense Finance and Accounting Service Office of Internal Review (DFAS IR), in effect for the period ended June 30, 2014. The generally accepted government auditing standards (GAGAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAGAS 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 DoD, we conducted the external quality control review of the DFAS IR audits and attestations. Our quality control review was conducted in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Quality Standards.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2014
Accession Number
ADA615601

Entities

Organizations

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

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Business Administration
  • Civilian Personnel
  • Computers
  • Control Systems
  • Department Of Defense
  • Department Of Veterans Affairs
  • Finance
  • Governments
  • Management Personnel
  • National Governments
  • Quality Control
  • Risk
  • Risk Analysis
  • Sampling
  • Training

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.