Key Strategies and Practices for Oversight of DoD Contracted Audit Services. Oversight Review

摘要

Our review objectives were to determine the effectiveness of and lessons learned from the oversight of DoD contracted audit services and to identify other Federal agencies' practices that could yield benefits to the DoD. We determined the extent of DoD's use of audit contractors by analyzing procurement data on contract actions for auditing services. We also identified audit services contracts for which the DoD Office of the Inspector General is overseeing. For selected contracts, we performed a detailed review of the capabilities and practices to oversee them. This report summarizes the results of our review. See Appendix A for a discussion of the scope and methodology and for prior coverage related to the objectives.