Monitoring of the Quality of the Defense Contract Audit Agency FY 2010 Audits
OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA
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We conducted this review to determine whether attestation engagements1 and performance audits2 performed by the Defense Contract Audit Agency DCAA in FY 2010 complied with generally accepted government auditing standards GAGAS, applicable DoD policies, and DCAA policies and procedures. We reviewed 47 examination engagements, 2 agreed-upon procedures engagements, and 1 performance audit. This amounts to a total of 50, with reports issued from October 1, 2009 through March 31, 2010. We will use the review results of FY 2010 assignments3 as a baseline to measure future improvements in DCAA audit4 quality. See Appendix A for a discussion of our scope and methodology.
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