DCAA Audits
By:"Gregory D. Kutz"
Published on 2009-02-01 by DIANE Publishing
The Defense Contract Audit Agency (DCAA) provides auditing, accounting, and financial advisory services in connection with DoD and other fed. agency contracts and subcontracts. DCAA follows generally accepted gov¿t. auditing standards (GAGAS). These standards provide guidelines to help gov¿t. auditors maintain competence, integrity, objectivity, and independence in their work. This report investigated complaints related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that: (1) working papers did not support reported opinions; (2) supervisors dropped findings and changed audit opinions without adequate evidence; and (3) sufficient work was not performed to support audit conclusions and opinions. Illus.
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