We are an organization of experienced senior auditors with knowledge and expertise in internal and contract audit policies, procedures, and standards. In addition to providing policy direction to and oversight of DoD auditors, our auditors follow up on implementation of contract audit report recommendations. Click here to view our organization. The Assistant Inspector General for Audit Policy and Oversight is Carolyn R. Davis.

Section 8 of the Inspector General Act of 1978, as amended, established duties, responsibilities, and authorities of the Office of the Inspector General of the Department of Defense. The Act recognized that the Department of Defense had internal and contract audit and internal review organizations that played a significant role in ensuring accountability of DoD resources. The Act gave the Inspector General (IG) policy direction and oversight of these organizations and auditors. There are more than 6,000 auditors in DoD for which we provide policy direction and oversight.

WHAT ARE OUR AUTHORITIES AND RESPONSIBILITIES?

• Provide policy direction and evaluate DoD internal, contract, and internal review auditors (IG Act §8(c)(3) and 8(c)(6)). See Inspector General Act of 1978.

• Develop policy, evaluate performance, and monitor actions taken by all DoD Components in response to contract audits, internal audits, internal review reports, and Government Accountability Office audits (IG Act §8(c)(7)).
Go to Inspector General Act.

• Establish guidelines for appropriate use of non-federal auditors and ensure that the performance of Non-Federal auditors complies with Government Auditing Standards (§4(b)(1) (B) and (C)).
Go to Inspector General Act.

Other tasks include:

• Coordinate/Respond to proposed changes to the Federal Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS), and Cost Accounting Standards;
  
  
• Review Legislative Proposals affecting audit issues; and
  
  
• Comment on and coordinate comments of DoD auditors to revisions to Government Auditing Standards and other professional standards.
  
  

HOW DO WE CONTRIBUTE TO GOOD GOVERNMENT?  

• Perform independent reviews to ensure that DoD auditors and non-DoD auditors who audit DoD programs or functions comply with generally accepted government auditing standards, including the standard to provide quality product. Click here to view Audit Policy and Oversight Reports.

• Assess reasonableness of DoD implementation of contract audit reports to maximize benefit to the Government. Click here to view Audit Policy and Oversight Reports.

• Evaluate and provide best practices to the DoD audit community.

• Provide for external quality control reviews. Click here to view External Quality Control Review Reports.

• Ensure that non-Federal auditors understand and comply with appropriate standards and procedures. Includes audits done under the Single Audit Act.

• Develop and maintain DoD directives, instructions, and other guidance related to audits and audit standards.

• Comment on and coordinate audit related FAR, DFARS, Cost Accounting Standards, legislation, policies, procedures and standards.

• Provide technical and/or consultative advice on audit standards and practices.

• Look independently at problems and make recommendations.