Quality Control Review of the Defense Logistics Agency Audit Organization

Abstract

We reviewed the Defense Logistics Agency (DLA), Office of the Inspector General (OIG) audit organization's system of quality control in effect for the period ended September 30, 2013. A system of quality control for the DLA OIG'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). The DLA OIG's audit organization is responsible for designing a system of quality control and complying with its system to provide DLA management with reasonable assurance that its audits are performed and reported in accordance with GAGAS in all material respects. We conducted this quality control review in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Quality Standards for Inspection and Evaluation.

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Document Details

Document Type
Technical Report
Publication Date
Dec 19, 2014
Accession Number
ADA615675

Entities

Organizations

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

Tags

Communities of Interest

  • Cyber
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accountability
  • Accuracy
  • Auditing
  • Business Administration
  • Control Systems
  • Department Of Defense
  • Governments
  • Information Assurance
  • Information Security
  • Information Systems
  • Logistics
  • Quality Control
  • Reliability
  • Risk
  • Supply Chain
  • Test And Evaluation
  • United States

Readers

  • Defense Financial Management and Audit.