Quality Control Review of the Defense Commissary Agency Internal Audit Function.

摘要

We are providing this report for your information and use. We have reviewed the Defense Commissary Agency (DeCA) Office of Internal Audit system of quality control in effect for the period ended July 31, 2011. A system of quality control for DeCA s audit organization 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 auditing standards (GAGAS). The DeCA Office of Internal Audit is responsible for designing a system of quality control and complying with its system to provide DeCA management with reasonable assurance that its audits are performed and reported on in accordance with GAGAS in all material respects.