Accession Number:

ADA615601

Title:

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

Descriptive Note:

Corporate Author:

OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA

Personal Author(s):

Report Date:

2014-12-01

Pagination or Media Count:

33.0

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 andor 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.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE