DCAA audits : widespread problems with audit quality require significant reform : report to the Committee on Homeland Security and Governmental Affairs, U.S. Senate.

Format:

Book

Government document

Author/Creator:

United States. Government Accountability Office

Contributor:

United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs

Language:

English

Subjects (All):

United States. Defense Contract Audit Agency--Management--Evaluation.

United States.

United States. Defense Contract Audit Agency.

Defense contracts--United States--Auditing.

Defense contracts.

Government contractors--United States--Auditing.

Government contractors.

Public contracts--United States--Auditing.

Public contracts.

Defense contracts--Auditing.

Government contractors--Auditing.

Management--Evaluation.

Public contracts--Auditing.

Physical Description:

1 online resource (iii, 147 pages) : illustrations

Other Title:

Defense Contract Audit Agency audits : widespread problems with audit quality require significant reform

Widespread problems with audit quality require significant reform

DCAA audit environment

Place of Publication:

[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]

Summary:

The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. Last year, GAO found numerous problems with DCAA audit quality at three locations in California, including the failure to meet professional auditing standards. This report addresses audit quality issues at DCAA offices nationwide. GAO was asked to (1) conduct a broad assessment of DCAA's management environment and audit quality assurance structure, (2) evaluate DCAA actions to date to correct previously identified problems, and (3) identify potential legislative and other actions for improving DCAA effectiveness and independence. To achieve these objectives, GAO analyzed DCAA's mission, strategic plan, audit policies, and quality assurance program; conducted interviews; reviewed selected audits at DCAA offices; and analyzed legislative and other actions. GAO makes 17 recommendations to DOD and the DOD Inspector General (IG) to improve DCAA's management environment, audit quality, and oversight. GAO also discusses matters that Congress should consider to enhance the effectiveness and independence of DCAA contract audits. DOD and DOD IG generally agreed with GAO's recommendations, concurring with all but two.

Notes:

Title from PDF cover screen (GAO, viewed Sept. 25, 2009).

"September 2009."

Includes bibliographical references.

"GAO-09-468."

OCLC:

439749467