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DoD OIG Contracts for Financial Statement Audits

Financial Statement Audits

The DoD OIG Contract Planning and Oversight Group was established to help the DoD acquire the resources needed to perform Congressionally mandated audits of its financial statements. The DoD OIG uses the General Services Administration schedules and other viable sources to procure professional auditing services. Defense Finance and Accounting Service – Contract Services Division currently provides contract and administrative support for audit service requirements.

Audit and Accounting Guidance

Audit Requirements for Federal Financial Statements,” OMB Bulletin No. 15-02, August 4, 2015

Federal Information System Controls Audit Manual (FISCAM)

Federal Information Security Management Act (FISMA)

PCIE Best Practice Guide: Coordinating the Preparation and Audit of the Federal Financial Statements

Government Accountability Office (GAO) Guidance

For assistance, please visit the Government Accountability Office's Government Auditing Standards page

National Information Assurance (IA) Glossary

Statements on Auditing Standards (SAS)

Statements on Auditing Standards can be obtained from the American Institute of Certified Public Accountant. On the AICPA home page, click on The AICPA Store link.  Product numbers are provided below to help find each document. 

  • Statement on Standards for Attestation Engagements No. 16 - Reporting on Controls at a Service Organization.
  • Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide
  • AU-C Section 600: Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)
  • AU-C Section 805: Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement