United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2008-07-22 monographic deposited born digital 80 p. GA 1.13:GAO-08-857 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-857 P0b002ee180397761 f:d08857 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-857 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-857 GAO-08-857 Audit oversight Audit reports Auditing procedures Auditing standards Contract administration Contract oversight Contractor payments Corporate audits Data collection Defense audits Department of Defense contractors Documentation Internal auditors Internal audits Internal controls Investigations into federal agencies Noncompliance Reporting requirements Requirements definition Standards Corrective action GAO High Risk Series Other Written Product A83032 The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. DCAA has elected to follow generally accepted government auditing standards (GAGAS). These standards provide guidelines to help government auditors maintain competence, integrity, objectivity, and independence in their work. GAO investigated hotline complaints it received 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. GAO also investigated issues related to the quality of certain forward pricing reports. GAO investigators interviewed over 50 individuals, reviewed the working papers and related documents for 14 audits issued from 2003 through 2007 by two DCAA field offices, and reviewed documentation on audit issues at a third DCAA office. GAO did not reperform the audits to validate the completeness and accuracy of DCAA's findings. DCAA did not agree with the "totality" of GAO's findings, but it did acknowledge shortcomings with some audits and agreed to take corrective action. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-857/html/GAOREPORTS-GAO-08-857.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-857/pdf/GAOREPORTS-GAO-08-857.pdf GAO-08-857 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-857 Other Written Product GAO-08-857; DCAA Audits: Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated; Audit oversight Audit reports Auditing procedures Auditing standards Contract administration Contract oversight Contractor payments Corporate audits Data collection Defense audits Department of Defense contractors Documentation Internal auditors Internal audits Internal controls Investigations into federal agencies Noncompliance Reporting requirements Requirements definition Standards Corrective action GAO High Risk Series