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Accession Number ADA574936
Title Quality Control Review of Naval Audit Service's Special Access Program Audits.
Publication Date Sep 2011
Media Count 11p
Personal Author N/A
Abstract 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.
Keywords Auditing
Control
Control systems
External
Gagas(Government auditing standards)
Organizations
Policies
Quality control
United states government


 
Source Agency Non Paid ADAS
NTIS Subject Category 70B - Management Practice
92 - Behavior & Society
Corporate Author Department of Defense, Washington, DC. Office of the Inspector General.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1319
Contract Number N/A

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