External Quality Control Review of the Defense Contract Audit Agency
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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Government Auditing Standards GAS requires that each audit organization have an external quality control review performed on its operations at least every 3 years. The review determines whether the organizations internal quality control system is properly implemented and operating effectively to provide reasonable assurance that established policies, procedures, and auditing standards are being followed. The objective of the evaluation was to summarize Office of the Inspector General OIG, DoD, oversight reports on the Defense Contract Audit Agency DCAA and to determine whether, overall, DCAA audits during FYs 1997, 1998, and 1999 were conducted in compliance with the appropriate auditing standards and relevant policies and procedures. Appendix A contains a discussion of the evaluation scope and methodology. The 12 oversight reports on DCAA audit activities issued in FYs 1997, 1998, and 1999, indicated no material, uncorrected noncompliances with applicable auditing standards or audit policies and procedures. All deficiencies reported as a result of the reviews are corrected or are scheduled to be corrected. Appendix B summarizes the results, recommendations, and corrective actions related to those reviews.
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