skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
FY 2011 External Reviews of the Quality Control Systems of the Military Department Audit Agencies
Approved for public release; distribution is unlimited.
Digital Resources/Online E-Resources
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
FY 2011 External Reviews of the Quality Control Systems of the Military Department Audit Agencies
Author:
Stone, Randolph R
Subjects:
Administration and Management
;
AIR FORCE
;
AIR FORCE AUDIT AGENCY
;
ARMY
;
ARMY AUDIT AGENCY
;
AUDIT REPORTS
;
AUDIT WORKING PAPERS
;
AUDITING
;
COMPLIANCE
;
DEPARTMENT OF DEFENSE
;
EXTERNAL
;
EXTERNAL PEER REVIEWS
;
EXTERNAL REVIEWS
;
GAGAS(GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS)
;
LIMITATIONS
;
METHODOLOGY
;
MILITARY DEPARTMENT AUDIT AGENCIES
;
Military Forces and Organizations
;
NAVAL AUDIT SERVICE
;
NAVY
;
OVERSIGHT
;
PERSONNEL DEVELOPMENT
;
PLANNING
;
POLICIES
;
QUALIFICATIONS
;
QUALITY CONTROL
;
QUALITY CONTROL SYSTEMS
;
SPECIAL ACCESS PROGRAM AUDITS
;
SUPERVISION
;
TIMELINESS
;
TRAINING
Description:
Section 8 (c) (6) of the Inspector General Act of 1978, as amended, requires the Inspector General of the Department of Defense to monitor and evaluate the adherence of Defense auditors to internal audit, contract audit, and internal review principles, policies, and procedures. Generally accepted government auditing standards (GAGAS) issued by the Comptroller General of the United States require that organizations conducting government audits and/or attestation engagements have an appropriate internal quality control system in place and undergo an external review at least once every 3 years by reviewers independent of the audit organization being reviewed. We are issuing a pass opinion on the system of audit quality control for each of the Military Department audit agencies -- Army Audit Agency, Naval Audit Service, and the Air Force Audit Agency. We determined that the systems of quality control for each of the Military Department audit agencies are suitably designed and complied with to provide reasonable assurance that the Military Department audit agencies conform to applicable auditing standards, policies, and procedures in the conduct of their work. We made this determination based on our oversight of the external peer reviews conducted by the Military Department audit agencies on each other and our quality control reviews of their Special Access Program (SAP) audits. Each review team made observations and suggested actions to the audit agencies to strengthen their systems of quality control. Concerns identified during the reviews were not cumulatively significant enough to indicate that material deficiencies existed for complying with GAGAS. However, the Military Department audit agencies should give particular regard to the following: documentation of Independence, audit planning, supervision, audit evidence and documentation, reporting, quality control, documentation of competence, external review process and methodology, and limitations of reviews.
Creation Date:
2012
Language:
English
Source:
DTIC Technical Reports
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript