Quality Control Review of the Defense Contract Management Agency Internal Review Audit Function.

摘要

We are providing this report for your information and use. We have reviewed the Defense Contract Management Agency (DCMA) Internal Review Team's (IRT) system of quality control in effect for the period ended May 30, 2012. A system of quality control for DCMA's audit function encompasses the audit organization's leadership, emphasis on performing high quality work, and policies and procedures established to provide reasonable assurance of compliance with generally accepted government audit standards (GAGAS). The DCMA IRT is responsible for designing a system of quality control and complying with its system to provide DCMA management with reasonable assurance that its audits are performed and reported on in accordance with GAGAS in all material respects. We conducted our review in accordance with GAGAS and guidelines established by the Council of the Inspectors General on Integrity and Efficiency (CIGIE). We tested the DCMA's IRT organization's system of quality control to the extent we considered appropriate. GAGAS require that an audit organization performing audits or attestation engagements or both have an appropriate internal quality control system in place and undergo an external quality control review at least once every 3 years by reviewers independent of the audit organization being reviewed. An audit organization's quality control policies and procedures should be appropriately comprehensive and suitably designed to provide reasonable assurance that they meet GAGAS requirements for quality control. Federal audit organizations can receive a rating of pass, pass with deficiencies, or fail. In our opinion, the DCMA IRT organization's system of quality control for audits was suitably designed in accordance with the quality standards established by GAGAS. Accordingly, we are issuing a pass opinion on DCMA's audit organization for the period ended May 30, 2012.