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

摘要

We are providing this report for your information and use. We reviewed the Naval Audit Service's (NAS) system of quality control over Special Access Programs (SAP) audits for the two years ended September 30, 20 I 0. The generally accepted government auditing standards (GAGAS) requires that an audit organization performing audits and/or attestation engagements in accordance with GAGAS should have an appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the audit organization being reviewed. As the organization that has audit policy and oversight responsibilities for audits in the DOD, we conducted the external quality control review of the NAS SAP audits in conjunction with the Air Force Audit Agency's review of the NAS non-SAP audits.