Accession Number : ADA615601


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


Corporate Author : OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA


Full Text : http://www.dtic.mil/get-tr-doc/pdf?AD=ADA615601


Report Date : 01 Dec 2014


Pagination or Media Count : 33


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.


Descriptors :   *AUDITING , DEPARTMENT OF DEFENSE , QUALITY CONTROL


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE