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Quality Control Review of Naval Audit Service's Special Access Program Audits

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  • Title:
    Quality Control Review of Naval Audit Service's Special Access Program Audits
  • Author: INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
  • Subjects: AAA(ARMY AUDIT AGENCY) ; Administration and Management ; AUDIT DOCUMENTATION ; AUDIT PLANNING ; AUDITING ; GAS(GOVERNMENT AUDITING STANDARDS) ; IG(INSPECTOR GENERAL) ; Military Forces and Organizations ; NAS SPECIAL ACCESS PROGRAM AUDITS ; NAS(NAVAL AUDIT SERVICE) ; NAVY ; PCIE(PRESIDENTS COUNCIL ON INTEGRITY AND EFFICIENCY) ; PLANNING ; QUALITY CONTROL ; SAP(SPECIAL ACCESS PROGRAMS)
  • Description: We are issuing an unmodified opinion because we determined that the NAS quality control system is adequately designed and functioning as prescribed. The concerns we identified with the findings, conclusions, or recommendations during our review of the selected NAS audit reports were not cumulatively significant enough to indicate that material deficiencies existed in the NAS quality control system for complying with GAS. Because of the timeframe of the audit reports in our review, we measured the audits for compliance with the 2003 revision of the GAS and the July 2006 NAS Audit Handbook. We identified issues that are still applicable even when we apply the updated 2007 revision of GAS and the May 2008 NAS Audit Handbook. Although the concerns we identified did not affect our overall opinion, there were areas where NAS could improve the quality control process. We originally judgmentally selected three audit reports issued during a two year time period ending September 30, 2007; however, we were only able to review two of the audit reports because of additional security requirements for one of the reports in the original sample. We tested the reports for compliance with GAS and NAS audit policies in nine areas to include independence, professional judgment, competence, audit planning, supervision, evidence and audit documentation, reporting, non-audit services, and quality control. We identified minor discrepancies in three of the nine areas in our review in applying NAS audit policy relating to: 1) audit planning, 2) evidence and documentation, and 3) quality control.
  • Creation Date: 2008
  • Language: English
  • Source: DTIC STINET
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